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 ...
Clandestine manufacture and removal - The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of clearance of goods manufactured by the appellants. We find the same to be pure presumption.
Clandestine manufacture and removal - The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of clearance of goods manufactured by the appellants. We find the same to be pure presumption.
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