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...
Works Contract - availing cenvat credit on Inputs while opting for composition scheme - payment made by the applicant is sufficient for waiver of pre-deposit of balance amount of duty along with interest and penalty - AT
Works Contract - availing cenvat credit on Inputs while opting for composition scheme - payment made by the applicant is sufficient for waiver of pre-deposit of balance amount of duty along with interest and penalty - AT
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