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 ...
CENVAT Credit - value of free after sale services and the warranty period repairs and maintenance are already included in the assessable value of the two wheelers - Credit allowed of the service tax paid on availment of such input services by the manufacturer from their authorized representatives.
CENVAT Credit - value of free after sale services and the warranty period repairs and maintenance are already included in the assessable value of the two wheelers - Credit allowed of the service tax paid on availment of such input services by the manufacturer from their authorized representatives.
Note: It is a system-generated summary and is for quick reference only.
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