Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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100% EOU - duty payable on debonding - assessee had capitalized certain spare parts - revenue took the view that by this process, the value of the capital goods has increased - appellant cannot be accused of suppressing the relevant information from the Department - AT
100% EOU - duty payable on debonding - assessee had capitalized certain spare parts - revenue took the view that by this process, the value of the capital goods has increased - appellant cannot be accused of suppressing the relevant information from the Department - AT
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