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 ...
Omission of section 8C of Customs Tariff Act, 1975 - Power of Central Government to impose transitional product specific safeguard duty on imports from the People’s Republic of China - to omit section 8C of the Customs Tariff Act as the provision which was inserted for a period of ten years has lapsed.
Omission of section 8C of Customs Tariff Act, 1975 - Power of Central Government to impose transitional product specific safeguard duty on imports from the People’s Republic of China - to omit section 8C of the Customs Tariff Act as the provision which was inserted for a period of ten years has lapsed.
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