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 ...
Sale u/s 2(ac) of the Act - spare parts given to the customers by way of replacement under warranty scheme - once amount is charged from the customer, sales tax cannot be avoided - HC
Sale u/s 2(ac) of the Act - spare parts given to the customers by way of replacement under warranty scheme - once amount is charged from the customer, sales tax cannot be avoided - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
