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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present case, such reverse charge mechanism applies. - Demand set aside - HC
Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present case, such reverse charge mechanism applies. - Demand set aside - HC
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