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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Rule 6 (7B) of the Service Tax Rules, 1994 - consolidated invoice issued covering all the transactions in a particular month - Whether law permits different service tax liability of the banks in case of its transaction with a merchant or with another scheduled bank? - No demand can sustain.
Rule 6 (7B) of the Service Tax Rules, 1994 - consolidated invoice issued covering all the transactions in a particular month - Whether law permits different service tax liability of the banks in case of its transaction with a merchant or with another scheduled bank? - No demand can sustain.
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