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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the order due to holidays is considered, it does not justify the delay of 15 days beyond the 30-day period. The reasons provided by the Appellant for the delay are deemed general and unconvincing, particularly in the digital age where prompt action is expected.
Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the order due to holidays is considered, it does not justify the delay of 15 days beyond the 30-day period. The reasons provided by the Appellant for the delay are deemed general and unconvincing, particularly in the digital age where prompt action is expected.
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