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 ...
Advance receive before levy of service tax i.e. 1/5/2006 - in the absence of any positive action of in suppressing the details from the department, demand cannot be raised invoking extended period of limitation - AT
Advance receive before levy of service tax i.e. 1/5/2006 - in the absence of any positive action of in suppressing the details from the department, demand cannot be raised invoking extended period of limitation - AT
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