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 ...
Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license
Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license
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