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...
Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - Since they had themselves applied late for the extension, their argument that they could not re-export due to late permission appears fallacious. - AT
Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - Since they had themselves applied late for the extension, their argument that they could not re-export due to late permission appears fallacious. - AT
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