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 ...
Advertising Agency Service - renting of hoardings - When the category of service concerns and involves creativity and even specifically seeks to include “advertising consultant”, it would be too farfetched to bring in renting of hoardings within the scope of such service.
Advertising Agency Service - renting of hoardings - When the category of service concerns and involves creativity and even specifically seeks to include “advertising consultant”, it would be too farfetched to bring in renting of hoardings within the scope of such service.
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