Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Profit from sale of flat - treated as income from capital gain OR business income - The assessee has not incurred any expenses towards construction of building nor it had carried out any activity for the construction of the building - to be assessed as capital gain and not as business income - AT
Profit from sale of flat - treated as income from capital gain OR business income - The assessee has not incurred any expenses towards construction of building nor it had carried out any activity for the construction of the building - to be assessed as capital gain and not as business income - AT
Note: It is a system-generated summary and is for quick reference only.
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