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...
Classification of imported goods - Melamine ware viz Kitchenware and Tableware - the goods were appropriately classifiable under heading 392410 and not under heading 392490.
Classification of imported goods - Melamine ware viz Kitchenware and Tableware - the goods were appropriately classifiable under heading 392410 and not under heading 392490.
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