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 ...
Agnipath Scheme, 2022 - For the benefits of employee under agniveer scheme, contribution of 30% of his salary per month to corpus fund u/s 80CCH and govt will also deposit the same amount and after ending of his tenure such accumulated amount in corpus fund will be given to such agniveer employee as 'Seva Nidhi' with interest thereon. - Such amount shall be exempt in the hands of Agniveer employee u/s 10(12C)
Agnipath Scheme, 2022 - For the benefits of employee under agniveer scheme, contribution of 30% of his salary per month to corpus fund u/s 80CCH and govt will also deposit the same amount and after ending of his tenure such accumulated amount in corpus fund will be given to such agniveer employee as 'Seva Nidhi' with interest thereon. - Such amount shall be exempt in the hands of Agniveer employee u/s 10(12C)
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