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...
CENVAT credit - input services - painting service - Any service which is not per se for construction of building but is merely for renovation/ modernisation/ maintenance works, the same is very much inclusive in the definition of input services and as such are eligible for credit under this rule.
CENVAT credit - input services - painting service - Any service which is not per se for construction of building but is merely for renovation/ modernisation/ maintenance works, the same is very much inclusive in the definition of input services and as such are eligible for credit under this rule.
Note: It is a system-generated summary and is for quick reference only.
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