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 ...
Utilization of lapse credit for payment of duty - duty for the month of march, 2008 was discharged beyond the period of 30 days in June, 2008 - consequence of violation of Rule 8(3A) of the Central Excise Rules, 2002 would flow - AT
Utilization of lapse credit for payment of duty - duty for the month of march, 2008 was discharged beyond the period of 30 days in June, 2008 - consequence of violation of Rule 8(3A) of the Central Excise Rules, 2002 would flow - AT
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