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 imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - In view of the classification of the same product by the Tribunal in a dispute of the very same importer, the classification adopted by the original authorities and sustained in the impugned order does not survive - AT
Classification of imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - In view of the classification of the same product by the Tribunal in a dispute of the very same importer, the classification adopted by the original authorities and sustained in the impugned order does not survive - AT
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