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 - Receipt of valuation report after the date of assessment order passed - re-computation of the long term capital gain - FMV / Cost of acquisition determination - It cannot be said that there is an error or mistake apparent on the face of the order - AT
Rectification u/s 154 - Receipt of valuation report after the date of assessment order passed - re-computation of the long term capital gain - FMV / Cost of acquisition determination - It cannot be said that there is an error or mistake apparent on the face of the order - AT
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