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...
Bank attachment order set aside due to lack of opportunity for personal hearing, violating natural justice principles. Order remanded for fresh consideration after petitioner pays 10% of disputed tax within 4 weeks. Petition allowed on remand.
Bank attachment order set aside due to lack of opportunity for personal hearing, violating natural justice principles. Order remanded for fresh consideration after petitioner pays 10% of disputed tax within 4 weeks. Petition allowed on remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
