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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Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for granting stay against demand recovery. It was held that such an interpretation is misconceived and that the discretion to require a deposit, either more or less than 20%, depends on the facts of each case. The court directed the respondents to consider the petitioner's application for stay under Section 220(6) without the presumption of a mandatory 20% deposit.
Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for granting stay against demand recovery. It was held that such an interpretation is misconceived and that the discretion to require a deposit, either more or less than 20%, depends on the facts of each case. The court directed the respondents to consider the petitioner's application for stay under Section 220(6) without the presumption of a mandatory 20% deposit.
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