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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Interest income earned from grants made by the Government for construction of police department buildings treated as income from other sources by HC. SLP dismissed by SC due to 364 days' delay in filing, unexplained satisfactorily.
Interest income earned from grants made by the Government for construction of police department buildings treated as income from other sources by HC. SLP dismissed by SC due to 364 days' delay in filing, unexplained satisfactorily.
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