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 ...
Classification of imported zinc dross shelf - resticted item - whether classified under CTH 79020090 or under CTH 79020010 - whether the zinc dross in question is of seal grade or any other grade, the same is classifiable under heading 79020010 - AT
Classification of imported zinc dross shelf - resticted item - whether classified under CTH 79020090 or under CTH 79020010 - whether the zinc dross in question is of seal grade or any other grade, the same is classifiable under heading 79020010 - AT
Note: It is a system-generated summary and is for quick reference only.