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 ...
Initiation of prosecution proceedings - Period of limitation from the date of knowledge of offense - the violation alleged in the complaint is punishable only with a fine as per Section 233 of the Companies Act. - As per sub-Section (2) (a) of Section 468 of the Cr.P.C., the period of limitation for the offence punishable with a fine is only six months. - HC
Initiation of prosecution proceedings - Period of limitation from the date of knowledge of offense - the violation alleged in the complaint is punishable only with a fine as per Section 233 of the Companies Act. - As per sub-Section (2) (a) of Section 468 of the Cr.P.C., the period of limitation for the offence punishable with a fine is only six months. - HC
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