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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Credit of TDS - income earned by Late assessee for services rendered by him to the two companies before his death - in the return of income filed by the legal representative of the deceased for AY 2013-14, the said commission income has not been declared - in the interest of justice, it would be fair and just if we direct the Ld. AO to re-open the assessment of the deceased (Individual) for AY 2013-14 to bring to tax the impugned commission income and allow the credit of TDS. - AT
Credit of TDS - income earned by Late assessee for services rendered by him to the two companies before his death - in the return of income filed by the legal representative of the deceased for AY 2013-14, the said commission income has not been declared - in the interest of justice, it would be fair and just if we direct the Ld. AO to re-open the assessment of the deceased (Individual) for AY 2013-14 to bring to tax the impugned commission income and allow the credit of TDS. - AT
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