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...
Reversal of Cenvat credit to be made – Capital goods used for manufacturing Briquette which is further utilised for the manufacturing of final product soda ash - stay granted - AT
Reversal of Cenvat credit to be made – Capital goods used for manufacturing Briquette which is further utilised for the manufacturing of final product soda ash - stay granted - AT
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