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...
Import of battery for cellular phone - the battery has to be considered as accessory, if not part/component, of cellular phone and consequently, the benefit of the Notification is admissible - AT
Import of battery for cellular phone - the battery has to be considered as accessory, if not part/component, of cellular phone and consequently, the benefit of the Notification is admissible - AT
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