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...
Refund - Bar of limitation - appellant was not required to pay service tax but they paid the service tax wrongly - provisions of Section 11B of the Central Excise Act, 1944 are not applicable - AT
Refund - Bar of limitation - appellant was not required to pay service tax but they paid the service tax wrongly - provisions of Section 11B of the Central Excise Act, 1944 are not applicable - AT
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