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...
Classification of goods - coated paperboard, coated on one side with China clay and the same - the goods cleared by the respondent are un-coated paperboard sheet/paperboard - manufacturer has correctly classified the goods under Central Excise Tariff sub heading 4802.10 - AT
Classification of goods - coated paperboard, coated on one side with China clay and the same - the goods cleared by the respondent are un-coated paperboard sheet/paperboard - manufacturer has correctly classified the goods under Central Excise Tariff sub heading 4802.10 - AT
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