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 ...
Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of renting out of the properties as per its object in Memorandum of Association (MOA) - income from property earned by the assessee is chargeable to tax as business income and not as income from house property. - AT
Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of renting out of the properties as per its object in Memorandum of Association (MOA) - income from property earned by the assessee is chargeable to tax as business income and not as income from house property. - AT
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