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 ...
Benefit of exemption from GST - professional service in respect of maintenance of Accounts and allied items of work to the SSNNL - SSNNL carries out activity of water supply for domestic, industrial and commercial purpose which is entrusted to Municipality - the Maintenance of Accounts service has no anywhere concern with functions prescribed under clause 243G and 243W of the Constitution of India - Benefit of exemption not available - AAR
Benefit of exemption from GST - professional service in respect of maintenance of Accounts and allied items of work to the SSNNL - SSNNL carries out activity of water supply for domestic, industrial and commercial purpose which is entrusted to Municipality - the Maintenance of Accounts service has no anywhere concern with functions prescribed under clause 243G and 243W of the Constitution of India - Benefit of exemption not available - AAR
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