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 ...
Deduction of tax (GST) at source (TDS) - Government Entity or not - National Institute of Technology, Tiruchirappalli (NITT) - The applicant is a Government Entity under GST Law. - he applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T - AAR
Deduction of tax (GST) at source (TDS) - Government Entity or not - National Institute of Technology, Tiruchirappalli (NITT) - The applicant is a Government Entity under GST Law. - he applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T - AAR
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