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 ...
Dishonor of Cheque - validity of signature on the cheques - rebuttal of presumption - The accused is a bank employee. If really he issued the cheques in order to repay the hand loan, he himself would have filled up all the particulars in the cheque. So looked in this background certainly a doubt arises in the case of the complainant and there is probability in the defence. - HC
Dishonor of Cheque - validity of signature on the cheques - rebuttal of presumption - The accused is a bank employee. If really he issued the cheques in order to repay the hand loan, he himself would have filled up all the particulars in the cheque. So looked in this background certainly a doubt arises in the case of the complainant and there is probability in the defence. - HC
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