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 ...
Nature of activity of "chit fund business" - cash management / fund management - whether classifiable under the category of "banking and other financial services" - No service tax was payable on Chit Fund activity From June 15, 2007 to June 30, 2012 - SC
Nature of activity of "chit fund business" - cash management / fund management - whether classifiable under the category of "banking and other financial services" - No service tax was payable on Chit Fund activity From June 15, 2007 to June 30, 2012 - SC
Note: It is a system-generated summary and is for quick reference only.