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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Distribution of Cenvat Credit exclusive related to one unit - The credit of service tax in respect of services used in the said Rudrapur unit is not available to the appellant's ISD. The order of the lower authorities to that extent, disallowing proportionate credit is upheld - AT
Distribution of Cenvat Credit exclusive related to one unit - The credit of service tax in respect of services used in the said Rudrapur unit is not available to the appellant's ISD. The order of the lower authorities to that extent, disallowing proportionate credit is upheld - AT
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