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 ...
Import of Hazardous goods - old and used picture tubes - Picture tubes being the Cathode Ray Tubes - The goods have been opined by the MoEF as hazardous e-waste, and such goods have rightly been held as prohibited goods u/s 110 of the Customs Act, and as such, there seems no infirmity or illegality in ordering the absolute confiscation of the said goods. - AT
Import of Hazardous goods - old and used picture tubes - Picture tubes being the Cathode Ray Tubes - The goods have been opined by the MoEF as hazardous e-waste, and such goods have rightly been held as prohibited goods u/s 110 of the Customs Act, and as such, there seems no infirmity or illegality in ordering the absolute confiscation of the said goods. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
