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 ...
Benefit of exemption - the Appellant has brought yarn waste and converted the same into popcorn. What has been tested by the Man Made Textile Research Association is Polyster Popcorn and even the CIPET report is about PET waste - Adjudicating authority directed to consider that he small use of popcorn from yarn waste would not debar the Appellant from exemption.
Benefit of exemption - the Appellant has brought yarn waste and converted the same into popcorn. What has been tested by the Man Made Textile Research Association is Polyster Popcorn and even the CIPET report is about PET waste - Adjudicating authority directed to consider that he small use of popcorn from yarn waste would not debar the Appellant from exemption.
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