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 ...
Denial of benefit of Notification - Adjudicating Authority denied the benefits of the exemption Notification on the ground that the benefit of the exemption notification should be allowed to Water treatment plant and not parts of water supply or distribution units - order confirmed - AT
Denial of benefit of Notification - Adjudicating Authority denied the benefits of the exemption Notification on the ground that the benefit of the exemption notification should be allowed to Water treatment plant and not parts of water supply or distribution units - order confirmed - AT
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