Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Gain on sale of plot - capital Income or business income - assessee is engaged in the business of real estate on part-time basis - the transaction undertaken qualifies as ‘adventure in the nature of trade’ and hence provisions of section 50C would not apply to the instant set of facts. - AT
Gain on sale of plot - capital Income or business income - assessee is engaged in the business of real estate on part-time basis - the transaction undertaken qualifies as ‘adventure in the nature of trade’ and hence provisions of section 50C would not apply to the instant set of facts. - AT
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