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 - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality - if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. - AT
Duty demand - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality - if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. - AT
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