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 ...
Job work - valuation - The value of the goods provided by the principal would not form the part of the value of the supply and must be excluded while valuing the supply.
Job work - valuation - The value of the goods provided by the principal would not form the part of the value of the supply and must be excluded while valuing the supply.
Note: It is a system-generated summary and is for quick reference only.