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 ...
Classification of supply - Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner - The fabrication of the body and then its mounting on the chassis appear to be two naturally bundled supplies, supplied in conjunction with each other - it is composite supply where the principal supply is that of the body, i.e. supply of goods - fall under classification HSN 8707 and liable to GST @ 28 %
Classification of supply - Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner - The fabrication of the body and then its mounting on the chassis appear to be two naturally bundled supplies, supplied in conjunction with each other - it is composite supply where the principal supply is that of the body, i.e. supply of goods - fall under classification HSN 8707 and liable to GST @ 28 %
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
