Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Long Term Capital Gain OR Short Term Capital - period of holding - inclusion of period of tenancy - The word 'held' as per dictionary meaning means to possess, be the owner, holder or tenant of property, stock, land, etc. - the assessee was occupying the asset for more than the qualifying period of 36 months and on assigning the right in the property, the gain earned is certainly qualified for LTCG. - AT
Long Term Capital Gain OR Short Term Capital - period of holding - inclusion of period of tenancy - The word 'held' as per dictionary meaning means to possess, be the owner, holder or tenant of property, stock, land, etc. - the assessee was occupying the asset for more than the qualifying period of 36 months and on assigning the right in the property, the gain earned is certainly qualified for LTCG. - AT
Note: It is a system-generated summary and is for quick reference only.
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