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 ...
Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash - Once they paid the service tax in cash, they become eligible for the re-credit of amount paid by them from cenvat
Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash - Once they paid the service tax in cash, they become eligible for the re-credit of amount paid by them from cenvat
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