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 ...
Valuation of imported goods - Diammonium Phosphate (DAP) - related party transaction - if the price fluctuation is reasonably explained the same can be accepted. In the instant case cogent reasons have been given along with evidence and post practice details. - no reason to reject the declared value.
Valuation of imported goods - Diammonium Phosphate (DAP) - related party transaction - if the price fluctuation is reasonably explained the same can be accepted. In the instant case cogent reasons have been given along with evidence and post practice details. - no reason to reject the declared value.
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