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 ...
The Motor Accident Claims Case (MCC) - Computation of income of the deceased for passing award - computation of future prospects - Taking into consideration the Salary income, HRA, Deductions u/s 80C of Income Tax Act - The MCC was resolved by correcting the calculation error in the previous judgment. The modified compensation amount was reduced due to the removal of the double counting of future prospects in the deceased's income. - HC
The Motor Accident Claims Case (MCC) - Computation of income of the deceased for passing award - computation of future prospects - Taking into consideration the Salary income, HRA, Deductions u/s 80C of Income Tax Act - The MCC was resolved by correcting the calculation error in the previous judgment. The modified compensation amount was reduced due to the removal of the double counting of future prospects in the deceased's income. - HC
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