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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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Integrated Wi Fi and Bluetooth functionality determined the classification of both goods: the development board and the module were found to be embedded electronic assemblies whose principal function was wireless data transmission and reception, not automatic data processing or ADP parts. The board was held not to answer the description of an ADP machine, and the module was held not to be a part used solely or principally with ADP machines. Heading 8542 was also rejected because both goods were assembled modules on printed circuit boards, not bare integrated circuits. Both were classified under CTI 8517 62 90. The request to keep the ruling confidential for commercially sensitive information was allowed.
Integrated Wi Fi and Bluetooth functionality determined the classification of both goods: the development board and the module were found to be embedded electronic assemblies whose principal function was wireless data transmission and reception, not automatic data processing or ADP parts. The board was held not to answer the description of an ADP machine, and the module was held not to be a part used solely or principally with ADP machines. Heading 8542 was also rejected because both goods were assembled modules on printed circuit boards, not bare integrated circuits. Both were classified under CTI 8517 62 90. The request to keep the ruling confidential for commercially sensitive information was allowed.
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