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 ...
100% EOU - EPCG scheme - If the permission from the Customs and the final exit from the Development Commissioner were obtained either through fraud or collusion, then all Officers who were involved in so colluding or sanctioning fraudulent permissions also should have been investigated and put to notice.
100% EOU - EPCG scheme - If the permission from the Customs and the final exit from the Development Commissioner were obtained either through fraud or collusion, then all Officers who were involved in so colluding or sanctioning fraudulent permissions also should have been investigated and put to notice.
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