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...
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Pending appeals wherein, the IBC proceedings have been concluded by NCLT - Since the IBC proceedings have been concluded, these appeals shall stand infructuous accordingly, we dismiss these appeals as infructuous. Both the sides have liberty, in case of any amicable resolution is not arrived at between the appellant and the respondent, to approach to this tribunal to revive the present appeals and the same shall be decided on merit, if required. - AT
Pending appeals wherein, the IBC proceedings have been concluded by NCLT - Since the IBC proceedings have been concluded, these appeals shall stand infructuous accordingly, we dismiss these appeals as infructuous. Both the sides have liberty, in case of any amicable resolution is not arrived at between the appellant and the respondent, to approach to this tribunal to revive the present appeals and the same shall be decided on merit, if required. - AT
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