Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a valuable intangible asset. - the amount received by the assessee on account of goodwill is a capital asset and liable to tax under the head capital gain.
Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a valuable intangible asset. - the amount received by the assessee on account of goodwill is a capital asset and liable to tax under the head capital gain.
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