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 ...
Cenvat Credit - eligible input services - appellant have taken membership of Mumbai Cricket Association for the purpose of availing the facility of the club such as Waiting Rooms, Conference Hall etc., since they did not have an office in Mumbai - Credit not allowed - AT
Cenvat Credit - eligible input services - appellant have taken membership of Mumbai Cricket Association for the purpose of availing the facility of the club such as Waiting Rooms, Conference Hall etc., since they did not have an office in Mumbai - Credit not allowed - AT
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