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 ...
Import of Pigeon (peas (Cajanus cajan) / Toor Dal - Import of restricted item or not - validity of notification - As far as the DGFT is concerned, the power has been given to the Director General of Foreign Trade, the Additional Director General and others to sign to authenticate all instruments made and executed in the name of the President of India (Rule 12). - there is no merit in the contention urged by the learned counsel for the petitioner.
Import of Pigeon (peas (Cajanus cajan) / Toor Dal - Import of restricted item or not - validity of notification - As far as the DGFT is concerned, the power has been given to the Director General of Foreign Trade, the Additional Director General and others to sign to authenticate all instruments made and executed in the name of the President of India (Rule 12). - there is no merit in the contention urged by the learned counsel for the petitioner.
Note: It is a system-generated summary and is for quick reference only.