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 ...
The fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury - there can be no levy of service tax on such activities carried out by the police department - AT
The fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury - there can be no levy of service tax on such activities carried out by the police department - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
