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 ...
When once a case was admitted under the IBC, the only option available to a party as an "aggrieved person" is to prefer an "appeal" of course in accordance with law, against the "order of admission" already passed and not to prefer an application seeking stay of all the pending proceedings
When once a case was admitted under the IBC, the only option available to a party as an "aggrieved person" is to prefer an "appeal" of course in accordance with law, against the "order of admission" already passed and not to prefer an application seeking stay of all the pending proceedings
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