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 ...
Revision u/s 263 - Purchase of land in the name of Employees showing the sum as loan to employees - Additions u/s 69/69B - Non conversion of limited scrutiny assessment into complete scrutiny assessment - an order not made in accordance with an order, direction or instruction issued u/s. 119, is deemed to be erroneous and prejudicial to the interests of Revenue - Direction issued in the revision order sustained. - AT
Revision u/s 263 - Purchase of land in the name of Employees showing the sum as loan to employees - Additions u/s 69/69B - Non conversion of limited scrutiny assessment into complete scrutiny assessment - an order not made in accordance with an order, direction or instruction issued u/s. 119, is deemed to be erroneous and prejudicial to the interests of Revenue - Direction issued in the revision order sustained. - AT
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