PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
LTCG - year of taxability on transfer of development rights in a plot of land - Year of Chargeability - CIT(A) held that capital gain is taxable in AY 2012-13 rather than in AY 2009-10 - the capital asset of the assessee cannot be treated as transferred u/s 2(47)(4) of the Act read with section 53A of the Transfer of Property Act in assessment year 2009-10. We do not find any error in the finding of the Ld. CIT(A) on the issue in dispute - AT
LTCG - year of taxability on transfer of development rights in a plot of land - Year of Chargeability - CIT(A) held that capital gain is taxable in AY 2012-13 rather than in AY 2009-10 - the capital asset of the assessee cannot be treated as transferred u/s 2(47)(4) of the Act read with section 53A of the Transfer of Property Act in assessment year 2009-10. We do not find any error in the finding of the Ld. CIT(A) on the issue in dispute - AT
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