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 ...
Inter-State sale or stock transfer - F-Form - when there is a provisional assessment, the person aggrieved by the provisional assessment has every right to make objections and if such objections are made, it is incumbent on the part of the authority concerned to look into the same - HC
Inter-State sale or stock transfer - F-Form - when there is a provisional assessment, the person aggrieved by the provisional assessment has every right to make objections and if such objections are made, it is incumbent on the part of the authority concerned to look into the same - HC
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