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 ...
Rate of GST on Supply of ice cream - whether taxable @5% without ITC - Not eligible in respect of Party orders: sale of bulk ice creams to caterers as takeaway. - Benefit available in respect of Party orders: Serving of ice creams with incidents like fruits or topping as per the guest requirements or taste.
Rate of GST on Supply of ice cream - whether taxable @5% without ITC - Not eligible in respect of Party orders: sale of bulk ice creams to caterers as takeaway. - Benefit available in respect of Party orders: Serving of ice creams with incidents like fruits or topping as per the guest requirements or taste.
Note: It is a system-generated summary and is for quick reference only.