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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Liability of tax - The activity of foreign exchange broking liable to service tax under the provisions of Finance Act has been explained and the activities of the respondent will fall within the said section from 16.05.2008 - AT
Liability of tax - The activity of foreign exchange broking liable to service tax under the provisions of Finance Act has been explained and the activities of the respondent will fall within the said section from 16.05.2008 - AT
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