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 ...
As per the provisions of para 6.8 (a) of the Foreign Trade Policy, the DTA clearances of Copper Alloys Coin Blanks and Copper Zinc Nickel Strips can be made upto 90% of the FOB value of its export. - AT
As per the provisions of para 6.8 (a) of the Foreign Trade Policy, the DTA clearances of Copper Alloys Coin Blanks and Copper Zinc Nickel Strips can be made upto 90% of the FOB value of its export. - AT
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