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 ...
Appropriate forum - Rate of GST - confectionery items - case of petitioner is that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the respondents - this Court is not an Expert Body to examine this question.
Appropriate forum - Rate of GST - confectionery items - case of petitioner is that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the respondents - this Court is not an Expert Body to examine this question.
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