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 ...
Rectification u/s 154 - set-off of unabsorbed depreciation against the income from other source in violation of Section 115BBE - amendment brought about by Finance Act, 2016 w.e.f 01.04.2017 - prior to AY 2017-18 the said set off of loss has to be allowed and so the unabsorbed depreciation. - AT
Rectification u/s 154 - set-off of unabsorbed depreciation against the income from other source in violation of Section 115BBE - amendment brought about by Finance Act, 2016 w.e.f 01.04.2017 - prior to AY 2017-18 the said set off of loss has to be allowed and so the unabsorbed depreciation. - AT
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