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 ...
Information to be furnished prior to commencement of movement of goods and generation of e-way bill - Validity period of e-way bill reduced to half (other than transportation by Ship) - Rule 138 of the Central Goods and Services Tax Rules, 2017
Information to be furnished prior to commencement of movement of goods and generation of e-way bill - Validity period of e-way bill reduced to half (other than transportation by Ship) - Rule 138 of the Central Goods and Services Tax Rules, 2017
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