Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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Denial of refund claim - Unjust enrichment - returned of excess duty through debit / credit Notes - appellant admittedly accounted for the said amount as ‘receivable’ in the balance sheet, it is a sufficient evidence to hold that incidence of duty has not been passed on - AT
Denial of refund claim - Unjust enrichment - returned of excess duty through debit / credit Notes - appellant admittedly accounted for the said amount as ‘receivable’ in the balance sheet, it is a sufficient evidence to hold that incidence of duty has not been passed on - AT
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