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 ...
Claim of refund of export duty paid where goods could not be exported - Period of limitation - even though on payment of export duty, the Let Export Order (LEO) was received on 09.12.2011 - shipping bill was allowed to be cancelled only on 23.01.2013 and they had filed the refund claim on 10.05.2013. - Refund is beyond the normal period of limitation - AT
Claim of refund of export duty paid where goods could not be exported - Period of limitation - even though on payment of export duty, the Let Export Order (LEO) was received on 09.12.2011 - shipping bill was allowed to be cancelled only on 23.01.2013 and they had filed the refund claim on 10.05.2013. - Refund is beyond the normal period of limitation - AT
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