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 ...
Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the responsibility of the customs broker to physically go and verify the existence of each exporter at every location, let alone keep track as to whether the exporters shifted their place of business. - the exporters had taken ineligible ITC, which even if correct cannot be a factor for revoking the customs broker license of the appellant. - AT
Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the responsibility of the customs broker to physically go and verify the existence of each exporter at every location, let alone keep track as to whether the exporters shifted their place of business. - the exporters had taken ineligible ITC, which even if correct cannot be a factor for revoking the customs broker license of the appellant. - AT
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