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 - Just because these advices / Debit notes were not issued by the bank within a period of 15 days from the date of providing the service, the cenvat credit cannot be denied to the appellant - AT
Cenvat Credit - Just because these advices / Debit notes were not issued by the bank within a period of 15 days from the date of providing the service, the cenvat credit cannot be denied to the appellant - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
