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 ...
Amendment of notification issued under section 93A of Finance Act, 1994 - Service Tax - Retrospective - media with recorded Information Technology Software which is not required to bear RSP, is being exempted from so much of the Central Excise duty/CVD as is equivalent to the duty payable on the portion of the value of such Information Technology Software recorded on the said media, which is leviable to service tax - Consequently retrospective exempted granted from 1st day of July, 2012 to 2nd February, 2016 (both days inclusive).
Amendment of notification issued under section 93A of Finance Act, 1994 - Service Tax - Retrospective - media with recorded Information Technology Software which is not required to bear RSP, is being exempted from so much of the Central Excise duty/CVD as is equivalent to the duty payable on the portion of the value of such Information Technology Software recorded on the said media, which is leviable to service tax - Consequently retrospective exempted granted from 1st day of July, 2012 to 2nd February, 2016 (both days inclusive).
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