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 ...
Sunset review for existing anti-dumping duty - imports of rubber chemicals - Designated authority not only has failed in appreciating the material and accompanying documents for review but also failed to ascertaining the likelihood of continuation or recurrence of the dumping and injury to the domestic industries - the demand and supply gap is not not the only basis for allowing such import as continuous dumping - directed to initiation of sunset review
Sunset review for existing anti-dumping duty - imports of rubber chemicals - Designated authority not only has failed in appreciating the material and accompanying documents for review but also failed to ascertaining the likelihood of continuation or recurrence of the dumping and injury to the domestic industries - the demand and supply gap is not not the only basis for allowing such import as continuous dumping - directed to initiation of sunset review
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