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...
Classification of goods - Reactor - the product manufactured by the Appellant does not merit classification under the subheading 8413 91- as “Hand Pumps and parts thereof”
Classification of goods - Reactor - the product manufactured by the Appellant does not merit classification under the subheading 8413 91- as “Hand Pumps and parts thereof”
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