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 ...
Works contract service - According to the dictionary meaning, ‘in respect’ and ‘in relation to’ are the same. - it has to be considered as a part of the airport and the activity has to be taken as the one in relation to airport - stay granted - AT
Works contract service - According to the dictionary meaning, ‘in respect’ and ‘in relation to’ are the same. - it has to be considered as a part of the airport and the activity has to be taken as the one in relation to airport - stay granted - AT
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