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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Import of restricted item or not - used machine tools and unmachined tools - Nothing has been brought on record to prove that “hand tools” are not equipment and are not required for manufacture or production either directly or indirectly of goods or for rendering services. - Goods are not restricted.
Import of restricted item or not - used machine tools and unmachined tools - Nothing has been brought on record to prove that “hand tools” are not equipment and are not required for manufacture or production either directly or indirectly of goods or for rendering services. - Goods are not restricted.
Note: It is a system-generated summary and is for quick reference only.