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 ...
Modification of directions related to faceless schemes and e-proceedings - Where the directions issued for implementation of e-proceedings and faceless schemes within stipulated time limit to implement those reforms, Amendment can be made by CG by notification in official gazette for direction under such various reforms of e-proceedings and faceless schemes.
Modification of directions related to faceless schemes and e-proceedings - Where the directions issued for implementation of e-proceedings and faceless schemes within stipulated time limit to implement those reforms, Amendment can be made by CG by notification in official gazette for direction under such various reforms of e-proceedings and faceless schemes.
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