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 ...
Dishonor of Cheque - insufficient funds - compounding of offences - Since in the instant case, the petitioner-accused after being convicted under Section 138 of the Act, has compromised the matter with the respondent-complainant vide Compromise Deed - the parties are permitted to get the matter compounded in light of the compromise arrived inter se them. - HC
Dishonor of Cheque - insufficient funds - compounding of offences - Since in the instant case, the petitioner-accused after being convicted under Section 138 of the Act, has compromised the matter with the respondent-complainant vide Compromise Deed - the parties are permitted to get the matter compounded in light of the compromise arrived inter se them. - HC
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