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...
100% EOU - Refund claim - various input services - these are minor Civil works received by the appellant for the purpose of renovation/repair and maintenance of the premises of the appellant - these services would not fall within the exclusion portion of the definition of input services - rejection of refund unjustified - AT
100% EOU - Refund claim - various input services - these are minor Civil works received by the appellant for the purpose of renovation/repair and maintenance of the premises of the appellant - these services would not fall within the exclusion portion of the definition of input services - rejection of refund unjustified - AT
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