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 ...
DEEC Scheme - violation of post import condition - import in excess of requirement against SION norms - diversion of goods - In view of the clear wordings of the notification, no liberal reading in to the conditions on the basis of substantial compliance is required - demand confirmed with penalty.
DEEC Scheme - violation of post import condition - import in excess of requirement against SION norms - diversion of goods - In view of the clear wordings of the notification, no liberal reading in to the conditions on the basis of substantial compliance is required - demand confirmed with penalty.
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