Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Interest on delayed refund of SAD - As per the order, the period of delay to mere 7 days whereas as per the appellant the actual delay has been from 857 days to 399 days as detailed in the statement annexed with the appeal - The appellant is entitled to interest as per the statement of interest filed along with appeal papers
Interest on delayed refund of SAD - As per the order, the period of delay to mere 7 days whereas as per the appellant the actual delay has been from 857 days to 399 days as detailed in the statement annexed with the appeal - The appellant is entitled to interest as per the statement of interest filed along with appeal papers
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