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 ...
Benefit of DFIA Licenses (Duty Free Import Authorisation) - Melamine cannot be used as such, in leather processing as Syntan leading us to the inescapable conclusion that the benefit allowable under DFIA licence to Syntan cannot be extended to Melamine - AT
Benefit of DFIA Licenses (Duty Free Import Authorisation) - Melamine cannot be used as such, in leather processing as Syntan leading us to the inescapable conclusion that the benefit allowable under DFIA licence to Syntan cannot be extended to Melamine - AT
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