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 ...
Whether "Zn-dross" is excisable goods or not - Held Yes - Zinc content is more than 96% in a "Zn-dross" which is a byproduct of main manufacturing process of galvanized tubes and this by-product viz. "Zn-dross" is a commercially another item, which is saleable and purchasable in a market - HC
Whether "Zn-dross" is excisable goods or not - Held Yes - Zinc content is more than 96% in a "Zn-dross" which is a byproduct of main manufacturing process of galvanized tubes and this by-product viz. "Zn-dross" is a commercially another item, which is saleable and purchasable in a market - HC
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