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 ...
GTA service or not - there is nothing asserting that no consignment notes were issued in this particular case. Therefore, there is no reason to hold that service tax on GTA services is not payable in this case.
GTA service or not - there is nothing asserting that no consignment notes were issued in this particular case. Therefore, there is no reason to hold that service tax on GTA services is not payable in this case.
Note: It is a system-generated summary and is for quick reference only.
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