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...
MODVAT Credit - Capital goods - Captive consumption - The situation might have been different had the Revenue succeeded in establishing that the electricity generated by the assessee was not used captively but sold outside - credit allowed - HC
MODVAT Credit - Capital goods - Captive consumption - The situation might have been different had the Revenue succeeded in establishing that the electricity generated by the assessee was not used captively but sold outside - credit allowed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
