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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
CENVAT Credit - ITC on Outward Transportation - letters/certificates have been obtained from the purchasers of the goods showing that the purchasers have not paid any freight charges separately which strongly implies that the appellants have borne the freight charges and have included it in the assessable value on which Excise Duty has been discharged by them - input allowable
CENVAT Credit - ITC on Outward Transportation - letters/certificates have been obtained from the purchasers of the goods showing that the purchasers have not paid any freight charges separately which strongly implies that the appellants have borne the freight charges and have included it in the assessable value on which Excise Duty has been discharged by them - input allowable
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