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 ...
Valuation of imported goods - import of content of Digi Beta Tape through Courier - by not including the value of the License Fee or Guarantee paid by them relating to import of the Digi Beta Cam, with the movies on them they have misdeclared the said goods in terms of the value and have rendered them liable for confiscation.
Valuation of imported goods - import of content of Digi Beta Tape through Courier - by not including the value of the License Fee or Guarantee paid by them relating to import of the Digi Beta Cam, with the movies on them they have misdeclared the said goods in terms of the value and have rendered them liable for confiscation.
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