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 ...
Determination of rate of tax on dry coconut (copra) - This issues in the impugned in the present writ petition, depends upon numerous disputed questions of facts, this Court is not inclined to interfere under Article 227 of the Constitution of India. - HC
Determination of rate of tax on dry coconut (copra) - This issues in the impugned in the present writ petition, depends upon numerous disputed questions of facts, this Court is not inclined to interfere under Article 227 of the Constitution of India. - HC
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