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 ...
Refund of KKC - Scope of SCN - the Commissioner in the impugned order has gone beyond the OIO and has examined the eligibility of KKC for CENVAT credit which is beyond the OIO and therefore cannot be sustained.
Refund of KKC - Scope of SCN - the Commissioner in the impugned order has gone beyond the OIO and has examined the eligibility of KKC for CENVAT credit which is beyond the OIO and therefore cannot be sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
