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- Capital gains cannot be charged if a development agreement remains purely on paper without consideration or possession transfer.
- Provisional Attachment Under PBPT Act Extends Only to Actual Benami Properties, Not to Abettor’s Assets
- Corporate guarantee commissions require a 50:50 interest-saving split, and Section 14A disallowances cannot increase book profits.
- Charitable trust’s 430-day delay in filing Form No. 10 condoned due to reasonable cause of honorary accountant’s omission.
- Full sale consideration and possession transfer extinguish property rights, making capital gains taxable in AY 2018-19.
- Cash-Based Demonetization Scheme Constitutes Benami Transaction with Legal Attachment Restricted to Extant Funds
- Pentagon Tests OpenAI and Google Models to Replace Anthropic’s Claude
- We’re introducing new ways to design in real time with Stitch.
- What’s New in Search
- Google Search ads generative UI, AI booking tools and search agents
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