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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Renting of Immovable property service - Inasmuch as separate agreement has been entered into by the appellant with their customers so on renting out of immovable property and renting out of equipment, it cannot be said that these are part of the immovable property - AT
Renting of Immovable property service - Inasmuch as separate agreement has been entered into by the appellant with their customers so on renting out of immovable property and renting out of equipment, it cannot be said that these are part of the immovable property - AT
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