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 ...
Registration u/s 12AA(3) cancelled - no evidence on the part of the department that the assessee had applied the rent received from the commercial property for non-charitable purpose - in favor of assessee - HC
Registration u/s 12AA(3) cancelled - no evidence on the part of the department that the assessee had applied the rent received from the commercial property for non-charitable purpose - in favor of assessee - HC
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