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 - rate of tax - food supplied at social gatherings - The services provided by the Club at these social get-togethers are not regular restaurant services - The supply of food at events organised by the Appellant in the club premises is taxable - taxable @18% of GST
Classification of supply - rate of tax - food supplied at social gatherings - The services provided by the Club at these social get-togethers are not regular restaurant services - The supply of food at events organised by the Appellant in the club premises is taxable - taxable @18% of GST
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