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 ...
Treatment of unutilised MODVAT credit, balance as at the end of the year as payment of excise duty - Deduction u/s 43B - Excise duty paid in advance in the Personal Ledger Account (PLA) - Benefit of deduction allowed.
Treatment of unutilised MODVAT credit, balance as at the end of the year as payment of excise duty - Deduction u/s 43B - Excise duty paid in advance in the Personal Ledger Account (PLA) - Benefit of deduction allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
