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...
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Failure to implement the order of the tribunal - Re-export of goods - As the Commissioner has acted in flagrant falling the authority of this Tribunal the matter needs to be referred to the Hon’ble jurisdictional High Court for initiation of contempt proceedings against the concerned Commissioner. - AT
Failure to implement the order of the tribunal - Re-export of goods - As the Commissioner has acted in flagrant falling the authority of this Tribunal the matter needs to be referred to the Hon’ble jurisdictional High Court for initiation of contempt proceedings against the concerned Commissioner. - AT
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