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 ...
Levy of GST TDS - service to municipal corporation/local authority - No GST TDS on pure service nil rated and Composite supply where supply of goods is not more than 25% of total value of supply - supply other than mentioned above if GST is applicable then GST TDS is also applicable
Levy of GST TDS - service to municipal corporation/local authority - No GST TDS on pure service nil rated and Composite supply where supply of goods is not more than 25% of total value of supply - supply other than mentioned above if GST is applicable then GST TDS is also applicable
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