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...
Benefit of Notification No. 21/2002 - classification - Once the tariff heading changed and the High Alumina Refractory Cement was classified under other hydraulic cement, no doubt the question of the product which is known in the trade as High Alumina Refractory Cement would be under the relevant heading in the tariff and there cannot be any dispute on this aspect. - AT
Benefit of Notification No. 21/2002 - classification - Once the tariff heading changed and the High Alumina Refractory Cement was classified under other hydraulic cement, no doubt the question of the product which is known in the trade as High Alumina Refractory Cement would be under the relevant heading in the tariff and there cannot be any dispute on this aspect. - AT
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