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...
Delay in payment of service tax - it was the appellant’s claim that the contractor had paid the tax and therefore as a subcontractor he was not liable to pay and even in respect of that amount, the appellant had paid the tax without contesting the same - penalty waived - AT
Delay in payment of service tax - it was the appellant’s claim that the contractor had paid the tax and therefore as a subcontractor he was not liable to pay and even in respect of that amount, the appellant had paid the tax without contesting the same - penalty waived - AT
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