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 ...
Use if brand nanme on Gold jewellery - distinction between brand name and house mark - In the case the medallions of gold/silver only the house mark “MMTC Logo” is applied on the articles. The brand name “Sanchi” is not appearing either on the articles or packing - no excise duty @1% - AT
Use if brand nanme on Gold jewellery - distinction between brand name and house mark - In the case the medallions of gold/silver only the house mark “MMTC Logo” is applied on the articles. The brand name “Sanchi” is not appearing either on the articles or packing - no excise duty @1% - AT
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