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 ...
Classification of goods meant for Construction Industry - Ready Mix (Dry Mix) manufactured under the brand name “Roofit mix” - the impugned product can only be classified in CETH 3214.00 prior to 1.3.2005 and 3214 90 10 thereafter.
Classification of goods meant for Construction Industry - Ready Mix (Dry Mix) manufactured under the brand name “Roofit mix” - the impugned product can only be classified in CETH 3214.00 prior to 1.3.2005 and 3214 90 10 thereafter.
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