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...
Once what is received by the service receiver being output services, the same would automatically become input service in terms of Rule 2 (l) of Cenvat Credit Rules - AT
Once what is received by the service receiver being output services, the same would automatically become input service in terms of Rule 2 (l) of Cenvat Credit Rules - AT
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