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 ...
It appears that the Commissioner of Customs is bent upon harassing the appellant by not accepting his request for amendment of the Bill of Entry under Section 149 of the Customs Act in spite of the fact that he has the power to amend the same.
It appears that the Commissioner of Customs is bent upon harassing the appellant by not accepting his request for amendment of the Bill of Entry under Section 149 of the Customs Act in spite of the fact that he has the power to amend the same.
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