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 goods - CRP Test Kit - Hb1Ac Test Kit - The impugned product CRP Test kit is based on mice anti- CRP antibody / mice antisera and thus covered under Chapter 30.02 as it is specifically excluded from Chapter 38.22. - The said product, CRP Test Kit, will attract GST at the rate of 5% - AAAR
Classification of goods - CRP Test Kit - Hb1Ac Test Kit - The impugned product CRP Test kit is based on mice anti- CRP antibody / mice antisera and thus covered under Chapter 30.02 as it is specifically excluded from Chapter 38.22. - The said product, CRP Test Kit, will attract GST at the rate of 5% - AAAR
Note: It is a system-generated summary and is for quick reference only.