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 under Rule 16 of the Central Excise Rules - The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable goods - only credit to be reversed - AT
Cenvat credit under Rule 16 of the Central Excise Rules - The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable goods - only credit to be reversed - AT
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