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 - rate of GST - supply of Outboard Motors to unregistered fishermen - marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine engine is supplied for use other than as parts of fishing vessels, the rate of GST is applicable under the respective Customs Tariff Headings in which they are classified. - AAR
Classification of supply - rate of GST - supply of Outboard Motors to unregistered fishermen - marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine engine is supplied for use other than as parts of fishing vessels, the rate of GST is applicable under the respective Customs Tariff Headings in which they are classified. - AAR
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