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 ...
Provisional attachment of bank accounts - The appeal is allowed, and the order dismissing the writ petition is set aside. The provisional attachment orders are revoked, allowing the appellant to resume bank account operations and business activities. The respondent authorities are instructed to expedite the adjudication of the show cause notice within three weeks.
Provisional attachment of bank accounts - The appeal is allowed, and the order dismissing the writ petition is set aside. The provisional attachment orders are revoked, allowing the appellant to resume bank account operations and business activities. The respondent authorities are instructed to expedite the adjudication of the show cause notice within three weeks.
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