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...
Classification of goods -whether the Hooka, (brass/iron base) manufactured and sold by the petitioner is a "utensil" - Hooka and its parts manufactured/sold by the petitioner partake the nature of a "utensil" - Haryana sales tax - HC
Classification of goods -whether the Hooka, (brass/iron base) manufactured and sold by the petitioner is a "utensil" - Hooka and its parts manufactured/sold by the petitioner partake the nature of a "utensil" - Haryana sales tax - HC
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