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...
Whether filling of ash into bulkers/tankers is a separate activity covered under cargo handling as alleged by the Revenue or it is an activity ancillary to the transportation of goods as claimed by the appellant - decided against the revenue - AT
Whether filling of ash into bulkers/tankers is a separate activity covered under cargo handling as alleged by the Revenue or it is an activity ancillary to the transportation of goods as claimed by the appellant - decided against the revenue - AT
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