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 ...
Duty Drawback u/s 74 of the Customs Act, 1962 - the test reports which were sought to be relied upon at the behest of the petitioner before the adjudicating authority were disbelieved. The reasons for disbelieving the same have been stated by the authorities. - No question of law.
Duty Drawback u/s 74 of the Customs Act, 1962 - the test reports which were sought to be relied upon at the behest of the petitioner before the adjudicating authority were disbelieved. The reasons for disbelieving the same have been stated by the authorities. - No question of law.
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