Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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One-time clubhouse charges, corpus fund contributions and municipal taxes paid to a developer during acquisition may form part of a residential property's cost of acquisition where they have a direct and proximate nexus with obtaining the asset and its attendant rights. Cost is not limited to the basic sale price; the purpose of each payment, its commercial context and supporting evidence determine its treatment. Clubhouse charges linked to the flat, non-refundable corpus contributions for enduring common infrastructure, and municipal taxes collected during construction may qualify where they are not recurring post-acquisition liabilities. Such amounts are includible in the relevant cost components for capital-gains computation, with consequential indexation where otherwise admissible.
One-time clubhouse charges, corpus fund contributions and municipal taxes paid to a developer during acquisition may form part of a residential property's cost of acquisition where they have a direct and proximate nexus with obtaining the asset and its attendant rights. Cost is not limited to the basic sale price; the purpose of each payment, its commercial context and supporting evidence determine its treatment. Clubhouse charges linked to the flat, non-refundable corpus contributions for enduring common infrastructure, and municipal taxes collected during construction may qualify where they are not recurring post-acquisition liabilities. Such amounts are includible in the relevant cost components for capital-gains computation, with consequential indexation where otherwise admissible.
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