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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Adjustment of a refund against a disputed demand during pendency of statutory remedies was held unsustainable. Following coordinate Bench rulings, the HC quashed the refund adjustment, directed release of the refund with statutory interest, and restrained coercive recovery until the stay application is decided. The Court also requested expeditious disposal of the pending appeal before the CIT(A), and did not examine the merits of the underlying assessment dispute.
Adjustment of a refund against a disputed demand during pendency of statutory remedies was held unsustainable. Following coordinate Bench rulings, the HC quashed the refund adjustment, directed release of the refund with statutory interest, and restrained coercive recovery until the stay application is decided. The Court also requested expeditious disposal of the pending appeal before the CIT(A), and did not examine the merits of the underlying assessment dispute.
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