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...
Classification of manufactured goods - talcum powder - the product is manufactured not under drug license but under cosmetic license - the talcum powder except providing a cooling and refreshing effect on body is not providing any therapeutic value nor any treatment to any specific skin condition but only use for better feel and look of body and skin - it is a cosmetic product
Classification of manufactured goods - talcum powder - the product is manufactured not under drug license but under cosmetic license - the talcum powder except providing a cooling and refreshing effect on body is not providing any therapeutic value nor any treatment to any specific skin condition but only use for better feel and look of body and skin - it is a cosmetic product
Note: It is a system-generated summary and is for quick reference only.