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 ...
Classification of imported goods - Tablet PC or mobile telephone - voice communication is secondary function to the Tablet functions. When the importer themselves hold that Tablet function is predominant, any finding rendered by the Commissioner to the contrary cannot survive.
Classification of imported goods - Tablet PC or mobile telephone - voice communication is secondary function to the Tablet functions. When the importer themselves hold that Tablet function is predominant, any finding rendered by the Commissioner to the contrary cannot survive.
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