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 ...
Recovery of tax dues of the company from personal assets of the Director - Application of the doctrine of lifting the corporate veil - vicarious liability of petitioner to discharge the tax dues of the Company-under-Liquidation - The court concluded that the petitioner could not be held personally liable for the tax dues of the Company-under-Liquidation as there was no evidence to justify lifting the corporate veil.
Recovery of tax dues of the company from personal assets of the Director - Application of the doctrine of lifting the corporate veil - vicarious liability of petitioner to discharge the tax dues of the Company-under-Liquidation - The court concluded that the petitioner could not be held personally liable for the tax dues of the Company-under-Liquidation as there was no evidence to justify lifting the corporate veil.
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