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...
Cenvat credit - the credit taken on the basis of the bill of entry endorsed by the Head officer was valid document u/R.3 and 9 of the Cenvat Credit Rules, 2004 cannot be faulted - HC
Cenvat credit - the credit taken on the basis of the bill of entry endorsed by the Head officer was valid document u/R.3 and 9 of the Cenvat Credit Rules, 2004 cannot be faulted - HC
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