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...
Depreciation @ 15% or 10% under the block furniture and fixtures - Considering the nature of expenditure, it can be safely concluded that the entire expenditure has been made for improvement of civil supply altering building by civil work. - Such civil work definitely gives a benefit of enduring nature. - AT
Depreciation @ 15% or 10% under the block furniture and fixtures - Considering the nature of expenditure, it can be safely concluded that the entire expenditure has been made for improvement of civil supply altering building by civil work. - Such civil work definitely gives a benefit of enduring nature. - AT
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