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 ...
Restoration of name of respondent in the Registrar of Companies - allowing this petition would only enable the petitioner (Income Tax Department) to conduct further proceedings under the Income Tax Act - the ingredients provided for in 252(1) of the Act, are satisfied - the petition is allowed - Tri
Restoration of name of respondent in the Registrar of Companies - allowing this petition would only enable the petitioner (Income Tax Department) to conduct further proceedings under the Income Tax Act - the ingredients provided for in 252(1) of the Act, are satisfied - the petition is allowed - Tri
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