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 ...
Confiscation of imported goods - Hand Mixer and its spare parts - The apprehension of the learned counsel for the appellant that the Appellate Tribunal has not started its sittings after the lock-down, have been countered by the learned Standing Counsel, who pointed out that the Tribunal has in fact started its sitting and are hearing matters listed before it. The appellate remedy is therefore efficacious. - HC
Confiscation of imported goods - Hand Mixer and its spare parts - The apprehension of the learned counsel for the appellant that the Appellate Tribunal has not started its sittings after the lock-down, have been countered by the learned Standing Counsel, who pointed out that the Tribunal has in fact started its sitting and are hearing matters listed before it. The appellate remedy is therefore efficacious. - HC
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