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 denied petitioner's claim for outstanding dues due to lack of documentary evidence demonstrating work completion. The court found no substantive proof of project finalization or quantification of claimed amounts. Given disputed factual questions and absence of a completion certificate, the court declined to exercise extraordinary writ jurisdiction under Article 226. Consequently, the petition was disposed of without granting the requested relief.
HC denied petitioner's claim for outstanding dues due to lack of documentary evidence demonstrating work completion. The court found no substantive proof of project finalization or quantification of claimed amounts. Given disputed factual questions and absence of a completion certificate, the court declined to exercise extraordinary writ jurisdiction under Article 226. Consequently, the petition was disposed of without granting the requested relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
