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 ...
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Allowable expenditure versus Application of Income (Repayment of loan) - Payment made to the Marketing Board - progressive payments given to the Haryana State Agricultural Marketing Board from the year 2006 onwards till the year 2009 - payment of liability of old loan - The High court found that the payment made was for the achievement of the objectives prescribed under the Punjab Agricultural Produce Markets Act, 1961. Therefore, it should not be considered as a repayment of a loan, and the disallowance made was based on incorrect reasoning.
Allowable expenditure versus Application of Income (Repayment of loan) - Payment made to the Marketing Board - progressive payments given to the Haryana State Agricultural Marketing Board from the year 2006 onwards till the year 2009 - payment of liability of old loan - The High court found that the payment made was for the achievement of the objectives prescribed under the Punjab Agricultural Produce Markets Act, 1961. Therefore, it should not be considered as a repayment of a loan, and the disallowance made was based on incorrect reasoning.
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