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 ...
Duty demand u/s 11D - sale of goods as inclusive of duty - appellant is not the manufacturer of the goods and has not paid any excise duty. They are only trading and working with the profit on the discount extended by the manufacturer on the price fixed by NPPA - No demand - AT
Duty demand u/s 11D - sale of goods as inclusive of duty - appellant is not the manufacturer of the goods and has not paid any excise duty. They are only trading and working with the profit on the discount extended by the manufacturer on the price fixed by NPPA - No demand - AT
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