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 ...
Action against the Customs Broker (CB) - Time limitation - enquiry report was submitted after expiry of 90 days - The intention of CB to not to enable the Department to adhere to the impugned time limit - the time line of Regulation 20(5) CBLR, 2013 is mere directory in nature and the non compliance thereof shall not vitiate the action taken against the defaulting CB.
Action against the Customs Broker (CB) - Time limitation - enquiry report was submitted after expiry of 90 days - The intention of CB to not to enable the Department to adhere to the impugned time limit - the time line of Regulation 20(5) CBLR, 2013 is mere directory in nature and the non compliance thereof shall not vitiate the action taken against the defaulting CB.
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