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...
Once such personnel have to function under the overall supervision, control and management of the client, the appellant is only providing services of Manpower Supply - the appellant is liable to pay the service tax
Once such personnel have to function under the overall supervision, control and management of the client, the appellant is only providing services of Manpower Supply - the appellant is liable to pay the service tax
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