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 ...
GST rate - supply and erection of diary machinery - the materials which are to be replaced/required are also included in the work order but the amount/quote is for the entire repairing/replacement work. Thus, it is clear that the supply made is 'Composite Supply' - GST @18%
GST rate - supply and erection of diary machinery - the materials which are to be replaced/required are also included in the work order but the amount/quote is for the entire repairing/replacement work. Thus, it is clear that the supply made is 'Composite Supply' - GST @18%
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