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 ...
The credit in the “Dealers Spare Part Account” received by the Petitioner can be treated as actual Sale price received by the Appellant for replacement of spares during the manufacturer's warranty scheme, since no reimbursement is received from MUL.
The credit in the “Dealers Spare Part Account” received by the Petitioner can be treated as actual Sale price received by the Appellant for replacement of spares during the manufacturer's warranty scheme, since no reimbursement is received from MUL.
Note: It is a system-generated summary and is for quick reference only.
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