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 ...
The tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017, for the periods between April 1, 2021, and March 31, 2023. The deselection was based on reasons including cancellation of registration ab initio and referral to the National Company Law Tribunal. This decision applies immediately and removes these entities from the list of those subject to audit for the specified periods.
The tax authority deselected eight registered persons from audit under section 65 of the West Bengal Goods and Services Act, 2017, for the periods between April 1, 2021, and March 31, 2023. The deselection was based on reasons including cancellation of registration ab initio and referral to the National Company Law Tribunal. This decision applies immediately and removes these entities from the list of those subject to audit for the specified periods.
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