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 ...
Classification of goods - the ‘Fly Ash Bricks’ manufactured by the applicant does not find mention in any of the Schedules of the said notification from 15.11.2017 onwards - Fly Ash Bricks would be liable to GST @18% - Fly Ash Block would be liable to GST @5%- - AAR
Classification of goods - the ‘Fly Ash Bricks’ manufactured by the applicant does not find mention in any of the Schedules of the said notification from 15.11.2017 onwards - Fly Ash Bricks would be liable to GST @18% - Fly Ash Block would be liable to GST @5%- - AAR
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