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 ...
Input Tax credit - transfer of inputs to other state - such raw material is sent by the assessee to its factory situated at District Hoshiarpur, Punjab - It was transfer of the goods for manufacturing activity and the goods were returned back to the assessee's principal place of business in the form of finished product - credit cannot be denied - HC
Input Tax credit - transfer of inputs to other state - such raw material is sent by the assessee to its factory situated at District Hoshiarpur, Punjab - It was transfer of the goods for manufacturing activity and the goods were returned back to the assessee's principal place of business in the form of finished product - credit cannot be denied - HC
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