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 ...
Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court allowed the petitioner's advocate to be present during interrogation, maintaining a visible but not audible distance. Additionally, the court permitted videography of the interrogation, with costs to be borne by the petitioner. However, the court emphasized that the absence of the advocate or videographer would not excuse the petitioner from attending the interrogation.
Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court allowed the petitioner's advocate to be present during interrogation, maintaining a visible but not audible distance. Additionally, the court permitted videography of the interrogation, with costs to be borne by the petitioner. However, the court emphasized that the absence of the advocate or videographer would not excuse the petitioner from attending the interrogation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
