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...
Classification of goods - body building for motor vehicles on chassis - Considering the nature of motor vehicle, which is for transport of goods, the same has to be classified under Heading 8704
Classification of goods - body building for motor vehicles on chassis - Considering the nature of motor vehicle, which is for transport of goods, the same has to be classified under Heading 8704
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