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 ...
Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in real estate business and requires documents for operations - order of seizure not interfered with but respondents directed to return seized documents - regarding provisional bank attachment orders, in light of petitioner's contention of partial discharge of liability and interim stay by court, attachment orders set aside with liberty to respondents to proceed further after decision on show cause notice - petition partly allowed.
Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in real estate business and requires documents for operations - order of seizure not interfered with but respondents directed to return seized documents - regarding provisional bank attachment orders, in light of petitioner's contention of partial discharge of liability and interim stay by court, attachment orders set aside with liberty to respondents to proceed further after decision on show cause notice - petition partly allowed.
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