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...
Denial of CENVAT Credit - No reason to hold that renting of cafeteria area cannot form input service when service of cafeteria itself is considered as input service - credit for the period prior to registration also allowed - AT
Denial of CENVAT Credit - No reason to hold that renting of cafeteria area cannot form input service when service of cafeteria itself is considered as input service - credit for the period prior to registration also allowed - AT
Note: It is a system-generated summary and is for quick reference only.