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 ...
Striking of the name of the appellant company from Register of Companies - disqualification of directors - non filing of annual returns - The order of striking of name of the company from the register of companies is certainly prejudicial to the shareholders of the company
Striking of the name of the appellant company from Register of Companies - disqualification of directors - non filing of annual returns - The order of striking of name of the company from the register of companies is certainly prejudicial to the shareholders of the company
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