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...
The High Court considered the validity of an order under the Black Money Act. The petitioner sought 45 days to obtain and submit bank statements, with the account having been closed long ago. The Court found the request reasonable, directing the respondent to allow the additional time for document submission. The writ petition was disposed of with this directive.
The High Court considered the validity of an order under the Black Money Act. The petitioner sought 45 days to obtain and submit bank statements, with the account having been closed long ago. The Court found the request reasonable, directing the respondent to allow the additional time for document submission. The writ petition was disposed of with this directive.
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