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...
Demand of differential duty - appellants are liable to pay the excise duty on the said finished goods shortages which is noticed by the authorities during the stock verification. - AT
Demand of differential duty - appellants are liable to pay the excise duty on the said finished goods shortages which is noticed by the authorities during the stock verification. - AT
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