Date of signing the joint Development agreement is not fully relevant for determining the Capital Gain Tax liability !!
Acquisition of new flat in an apartment under construction should be considered as a case of “Construction” and not “Purchase”
Unpaid tax dues of Pvt Ltd Company is no basis to lift corporate veil; No recovery can be initiated against Directors u/s 179(1) in absence of hearing
Logical Interpretation by Ahmadabad ITAT- One month relief of interest in case of delay in payment of TDS