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 ...
CENVAT credit - Appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the Service Tax liability under the head Erection, Installation and Commissioning services. - stay granted - AT
CENVAT credit - Appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the Service Tax liability under the head Erection, Installation and Commissioning services. - stay granted - AT
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