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...
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
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