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 ...
AT held that M/s North Star Homes continue to remain owner and in possession of impugned property. Neither property was transferred to alleged Benamidar nor held by them. No evidence that cash infusions into Benamidar's accounts were made by Beneficial Owner. Impugned Order set aside as neither property is Benami nor transaction regarding it is Benami.
AT held that M/s North Star Homes continue to remain owner and in possession of impugned property. Neither property was transferred to alleged Benamidar nor held by them. No evidence that cash infusions into Benamidar's accounts were made by Beneficial Owner. Impugned Order set aside as neither property is Benami nor transaction regarding it is Benami.
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