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 ...
Guilty of contempt of the orders passed by the writ Court - Proceedings against the DCIT for disobeying the orders (directions) of HC - DCIT submitted that they have decided to challenge the order of HC before the SC, therefore there is no illegality in passing the impugned order - Charges framed - HC
Guilty of contempt of the orders passed by the writ Court - Proceedings against the DCIT for disobeying the orders (directions) of HC - DCIT submitted that they have decided to challenge the order of HC before the SC, therefore there is no illegality in passing the impugned order - Charges framed - HC
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