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...
CENVAT credit - wooden pallets used for stacking and movement of finished goods within the factory - It cannot be said that these goods are used in relation to the manufacture in or in relation to the manufacture of the final products - No credit - AT
CENVAT credit - wooden pallets used for stacking and movement of finished goods within the factory - It cannot be said that these goods are used in relation to the manufacture in or in relation to the manufacture of the final products - No credit - AT
Note: It is a system-generated summary and is for quick reference only.