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 ...
Condonation of delay in filing appeal before the appellate authority - Delay of 73 days - The High court dismissed the writ petition, finding it devoid of merit. It affirmed the exclusivity of the limitation provisions outlined in Section 107 of the GST Act and emphasized the importance of adhering to statutory timelines in tax-related matters.
Condonation of delay in filing appeal before the appellate authority - Delay of 73 days - The High court dismissed the writ petition, finding it devoid of merit. It affirmed the exclusivity of the limitation provisions outlined in Section 107 of the GST Act and emphasized the importance of adhering to statutory timelines in tax-related matters.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
