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 ...
Levy of GST on providing back office support services, payroll processing, to main records of employees to overseas clients and after finalization of purchase / sale between the client and its customers. - Applicant is liable to GST.
Levy of GST on providing back office support services, payroll processing, to main records of employees to overseas clients and after finalization of purchase / sale between the client and its customers. - Applicant is liable to GST.
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