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...
Renting of immovable property service - The appellant have only let out plant and machinery and the manufacturing facility, which does not qualify under the definition of “Renting of immovable property service”. - AT
Renting of immovable property service - The appellant have only let out plant and machinery and the manufacturing facility, which does not qualify under the definition of “Renting of immovable property service”. - AT
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