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 goods - compressed air and cooled air - the entry No. 55 Part III Schedule II is very specific and clear on the subject as all type of gases such as Oxygen and Nitrogen are covered under it and air which is also a mixture of Oxygen and Hydrogen and some other gases are also included.
Classification of goods - compressed air and cooled air - the entry No. 55 Part III Schedule II is very specific and clear on the subject as all type of gases such as Oxygen and Nitrogen are covered under it and air which is also a mixture of Oxygen and Hydrogen and some other gases are also included.
Note: It is a system-generated summary and is for quick reference only.