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...
Reversal of CENVAT Credit - Bagasse - Bagasse not to be a manufactured product, and therefore Rule 6 of the CENVAT Credit Rules, 2004 shall have no application - The circular treating Bagasse to be a non-excisable good, is clearly erroneous, is liable to be quashed with regard to Bagasse.
Reversal of CENVAT Credit - Bagasse - Bagasse not to be a manufactured product, and therefore Rule 6 of the CENVAT Credit Rules, 2004 shall have no application - The circular treating Bagasse to be a non-excisable good, is clearly erroneous, is liable to be quashed with regard to Bagasse.
Note: It is a system-generated summary and is for quick reference only.