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 ...
Classification of services - catering services provided by the Applicant under B2B Model and B2C Model - the activity of the applicant would fall under clause (i) of Notification No. 11/2017 as amended
Classification of services - catering services provided by the Applicant under B2B Model and B2C Model - the activity of the applicant would fall under clause (i) of Notification No. 11/2017 as amended
Note: It is a system-generated summary and is for quick reference only.