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 ...
Plastics are produced in the chemical industry. Though plastics are products of petrochemicals, these are not chemical intermediaries. - P.P. powder cannot be termed as a “chemical”.
Plastics are produced in the chemical industry. Though plastics are products of petrochemicals, these are not chemical intermediaries. - P.P. powder cannot be termed as a “chemical”.
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