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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Classification of supply - supply of goods or supply of services - activity of Bus Body Building on job work basis, on the chassis supplied by the customer is Manufacturing services on physical inputs (under SAC Code 9988) owned by others and thereby attract 18% GST
Classification of supply - supply of goods or supply of services - activity of Bus Body Building on job work basis, on the chassis supplied by the customer is Manufacturing services on physical inputs (under SAC Code 9988) owned by others and thereby attract 18% GST
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