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...
Deduction u/s 80IB - process involved in converting Carcass into meat - final product produced is commercially different from the raw-material (Buffalo Carcasses) and the process of production involved a number of steps and processes which resulted not only in qualitative changes, but also a distinct product for end-use of the consumer - deduction allowable
Deduction u/s 80IB - process involved in converting Carcass into meat - final product produced is commercially different from the raw-material (Buffalo Carcasses) and the process of production involved a number of steps and processes which resulted not only in qualitative changes, but also a distinct product for end-use of the consumer - deduction allowable
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