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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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A claim of forged Chartered Accountant certificates in a non-resident to resident share transfer failed because the appellant relied only on an uncorroborated denial and produced no independent proof of forgery. The Tribunal noted that the required documents had been routed through the authorised dealer bank, the transaction had been reported, and other material, including a later Chartered Accountant certificate and an invoice linked to the certificates, supported the respondents' version. In the absence of a police complaint or other corroborative evidence, mere suspicion was insufficient to displace the documentary record or establish contravention of the applicable FEMA and RBI transfer and pricing requirements. The appeal was dismissed and the respondents' exoneration was upheld.
A claim of forged Chartered Accountant certificates in a non-resident to resident share transfer failed because the appellant relied only on an uncorroborated denial and produced no independent proof of forgery. The Tribunal noted that the required documents had been routed through the authorised dealer bank, the transaction had been reported, and other material, including a later Chartered Accountant certificate and an invoice linked to the certificates, supported the respondents' version. In the absence of a police complaint or other corroborative evidence, mere suspicion was insufficient to displace the documentary record or establish contravention of the applicable FEMA and RBI transfer and pricing requirements. The appeal was dismissed and the respondents' exoneration was upheld.
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