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 ...
Section 80IA(4)(ii) - deduction available to franchisees of basic Telecom Services Providers is also are putting EPEX system i.e. to install, maintain and operate in dialing EPABX - This would amount to creation of infrastructure entitling them for deduction u/s 80IA.
Section 80IA(4)(ii) - deduction available to franchisees of basic Telecom Services Providers is also are putting EPEX system i.e. to install, maintain and operate in dialing EPABX - This would amount to creation of infrastructure entitling them for deduction u/s 80IA.
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