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 ...
Levy of GST - Partially completed fiats having identified customers before GST regime - applicant is liable to pay service tax under the FA 1994 proportionate to the services provided up to 30.06.2017 and to pay GST proportionate to the services provided effective from 01.07.2017, in terms of Section 142(11)(b) of the CGST Act 2017
Levy of GST - Partially completed fiats having identified customers before GST regime - applicant is liable to pay service tax under the FA 1994 proportionate to the services provided up to 30.06.2017 and to pay GST proportionate to the services provided effective from 01.07.2017, in terms of Section 142(11)(b) of the CGST Act 2017
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