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...
Availability of CENVAT credit - endorsed invoices - capital goods - lease agreement - in the absence of any dispute to the factual aspect, the appellant is entitled to the CENVAT credit - AT
Availability of CENVAT credit - endorsed invoices - capital goods - lease agreement - in the absence of any dispute to the factual aspect, the appellant is entitled to the CENVAT credit - AT
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