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 ...
Seeking direction to investigate the affairs of Company by Inspector(s) appointed by the Central Government - freezing of assets of the R-1 Company for a period of 3 years pursuant to the investigation by the Inspector(s) appointed by the Central Government - The Petitioner has no locus standi to file instant Petition, and it wants to order roving enquiry for ulterior purpose by abusing the process of law and resorting to forum shopping - Tri
Seeking direction to investigate the affairs of Company by Inspector(s) appointed by the Central Government - freezing of assets of the R-1 Company for a period of 3 years pursuant to the investigation by the Inspector(s) appointed by the Central Government - The Petitioner has no locus standi to file instant Petition, and it wants to order roving enquiry for ulterior purpose by abusing the process of law and resorting to forum shopping - Tri
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