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...
Eligibility for Notification No.63/95-CE – extension of benefit of the Notification to a job worker and vendor supplying input to the manufacturer of final goods for ultimate supply to Ministry of Defence would apparently amount to extending the scope of exemption to such job worker and vendor which is not permissible - AT
Eligibility for Notification No.63/95-CE – extension of benefit of the Notification to a job worker and vendor supplying input to the manufacturer of final goods for ultimate supply to Ministry of Defence would apparently amount to extending the scope of exemption to such job worker and vendor which is not permissible - AT
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