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 ...
Validity of order passed by the National Anti-Profiteering Authority - profiteering on the sale of its “food processor” product - Petitioner is directed to deposit ₹ 4,53,949/- with Central and State Consumer Welfare Boards within three months - Demand of Interest and penalty stayed.
Validity of order passed by the National Anti-Profiteering Authority - profiteering on the sale of its “food processor” product - Petitioner is directed to deposit ₹ 4,53,949/- with Central and State Consumer Welfare Boards within three months - Demand of Interest and penalty stayed.
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