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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Waiver of pre deposit - Commercial training or coaching - sale of books - Tribunal came to the conclusion that the amount received from the trainees as course fee was artificially split to avoid payment of service tax - order of tribunal sustained - HC
Waiver of pre deposit - Commercial training or coaching - sale of books - Tribunal came to the conclusion that the amount received from the trainees as course fee was artificially split to avoid payment of service tax - order of tribunal sustained - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
