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 ...
Classification of goods - Import of parts of tower - if for Central Excise purposes, the same goods are considered as components of WOEG then there is no reason as to why for Customs classification purposes the same towers could not be treated as essential components of WOEG - AT
Classification of goods - Import of parts of tower - if for Central Excise purposes, the same goods are considered as components of WOEG then there is no reason as to why for Customs classification purposes the same towers could not be treated as essential components of WOEG - AT
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