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 supply - supply of goods or supply of services - Classification code - activity of tanker body building on job work basis, on the chassis supplied by the customer - It is a supply of services. - The activity is liable to GST at the rate of 18% - AAR
Classification of supply - supply of goods or supply of services - Classification code - activity of tanker body building on job work basis, on the chassis supplied by the customer - It is a supply of services. - The activity is liable to GST at the rate of 18% - AAR
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