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 ...
Inter-state sale or not - What is described as sale by the appellant is only the packing cartons alone which were never exported as such and the goods exported are different. That will take out the case of the appellant from the purview of Section 5(3) of the CST Act - HC
Inter-state sale or not - What is described as sale by the appellant is only the packing cartons alone which were never exported as such and the goods exported are different. That will take out the case of the appellant from the purview of Section 5(3) of the CST Act - HC
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