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 ...
Introduction of new section 115BAE for newly incorporated Co-operative society - For new manufacturing cooperative societies incorporated on or after 1st day of April, 2024 with certain conditions stipulated same as manufacturing companies. And extending of time limit u/s 115BAD for co-operative society for concessional tax rate of 15% if production/manufacturing begin upto 31.3.2024 instead of 31.3.2023.
Introduction of new section 115BAE for newly incorporated Co-operative society - For new manufacturing cooperative societies incorporated on or after 1st day of April, 2024 with certain conditions stipulated same as manufacturing companies. And extending of time limit u/s 115BAD for co-operative society for concessional tax rate of 15% if production/manufacturing begin upto 31.3.2024 instead of 31.3.2023.
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