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 ...
Prosecution proceedings - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - Necessary sanction of the Collector of Customs for prosecution - Question of sanction according to Mr. Roy may arise at any stage of proceedings even it may arise at the inception of the proceeding as well. - HC
Prosecution proceedings - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - Necessary sanction of the Collector of Customs for prosecution - Question of sanction according to Mr. Roy may arise at any stage of proceedings even it may arise at the inception of the proceeding as well. - HC
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