Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Claim of deduction of long term capital gain claimed u/s 54 - delayed filing of ITR - No deposit in capital gain account scheme account - in such case claim is allowable as section 54(2) for utilization only mentioned return filed u/s 139 and not 139(1).
Claim of deduction of long term capital gain claimed u/s 54 - delayed filing of ITR - No deposit in capital gain account scheme account - in such case claim is allowable as section 54(2) for utilization only mentioned return filed u/s 139 and not 139(1).
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