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 ...
CENVAT credit - construction service - the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect from 1.4.2011, the work completed prior to such effective date will not be governed under the amended definition of input service - credit allowed - AT
CENVAT credit - construction service - the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect from 1.4.2011, the work completed prior to such effective date will not be governed under the amended definition of input service - credit allowed - AT
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