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 ...
Appeal against the order of first appellate authority - non constitution of GST Tribunal - Due to non constitution of the GST Tribunal, number of writ petitions are being filed in the High Court thereby further burdening the Court.
Appeal against the order of first appellate authority - non constitution of GST Tribunal - Due to non constitution of the GST Tribunal, number of writ petitions are being filed in the High Court thereby further burdening the Court.
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