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 ...
Service tax liability - banking and financial service - income earned towards leasing out of certain machines - agreement was for providing lease/ right by the respondent to the third party for use of plant and machinery for a period of five year - No service tax liability - AT
Service tax liability - banking and financial service - income earned towards leasing out of certain machines - agreement was for providing lease/ right by the respondent to the third party for use of plant and machinery for a period of five year - No service tax liability - AT
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