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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Clandestine removal - TMT Bars - statements accepting that goods are dislodged from the factory without following procedure was duly recorded u/s 14 of the CE Act, was ignored or not taken into consideration by the appellate Tribunal - it is a case of acceptance and failure to explain the huge variation in the stock and the variations were not having been disputed, the demand so made and calculated by the AO was in conformity with the law
Clandestine removal - TMT Bars - statements accepting that goods are dislodged from the factory without following procedure was duly recorded u/s 14 of the CE Act, was ignored or not taken into consideration by the appellate Tribunal - it is a case of acceptance and failure to explain the huge variation in the stock and the variations were not having been disputed, the demand so made and calculated by the AO was in conformity with the law
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