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 ...
Levy of VAT - goods replaced being covered under warranty of the product sold by the petitioner - time limitation - exemption form VAT/Tax sought on the ground that no sale of such goods has taken place and the same has been given to the customer by way of replacement being covered under warranty - the Appellate Joint Commissioner (CT), Tirupathi, is the forum before which the petitioner is required to agitate the matter by producing all documentary evidence available with him in support of his contention. - HC
Levy of VAT - goods replaced being covered under warranty of the product sold by the petitioner - time limitation - exemption form VAT/Tax sought on the ground that no sale of such goods has taken place and the same has been given to the customer by way of replacement being covered under warranty - the Appellate Joint Commissioner (CT), Tirupathi, is the forum before which the petitioner is required to agitate the matter by producing all documentary evidence available with him in support of his contention. - HC
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