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 ...
HC quashed impugned order of demand of tax and penalty under GST for lack of merits. Order passed without prior notice violating natural justice. Penalty amount paid allowed to be adjusted towards petitioner's tax liability in regular returns.
HC quashed impugned order of demand of tax and penalty under GST for lack of merits. Order passed without prior notice violating natural justice. Penalty amount paid allowed to be adjusted towards petitioner's tax liability in regular returns.
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