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 ...
Effective rate of duty - Exemption shall be grated to certain items eligible Nil rate of duty or concessional rate of duty only if such goods manufactured out of inputs on which appropriate duty of excise leviable has been paid and no cenvat credit avalied - Notification
Effective rate of duty - Exemption shall be grated to certain items eligible Nil rate of duty or concessional rate of duty only if such goods manufactured out of inputs on which appropriate duty of excise leviable has been paid and no cenvat credit avalied - Notification
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