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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Classification of services - erection of girders used in the construction of roads and bridges with the help of labour and equipment - supply of tangible goods services or not - The work order issued by M/s L & T Company describes the work as erection services and the payment in both the cases was linked to the number of girders erected. On going through the work contracts, the work performed by the appellants is essentially erection of girders. For this purpose, they may have used/mobilized equipment/labour. It is not coming forth from the work orders that the work orders were for supplies of any cranes or equipments. - AT
Classification of services - erection of girders used in the construction of roads and bridges with the help of labour and equipment - supply of tangible goods services or not - The work order issued by M/s L & T Company describes the work as erection services and the payment in both the cases was linked to the number of girders erected. On going through the work contracts, the work performed by the appellants is essentially erection of girders. For this purpose, they may have used/mobilized equipment/labour. It is not coming forth from the work orders that the work orders were for supplies of any cranes or equipments. - AT
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