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 ...
Alteration in Articles of Association - Even if the petitioners have accepted by participating in elections prior to filing of the writ petition, still, the delay and laches of ten months will not stand in their way to legitimately question the altered AOA being in contravention of provisions of the Companies Act, 1956 - HC
Alteration in Articles of Association - Even if the petitioners have accepted by participating in elections prior to filing of the writ petition, still, the delay and laches of ten months will not stand in their way to legitimately question the altered AOA being in contravention of provisions of the Companies Act, 1956 - HC
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