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 ...
Charitable purposes U/s 2(15) - to aid spreading of the education and update the syllabus and other related educational aspects, two magazines were started by the assessee or their sister concern - Exemption allowed - HC
Charitable purposes U/s 2(15) - to aid spreading of the education and update the syllabus and other related educational aspects, two magazines were started by the assessee or their sister concern - Exemption allowed - HC
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