Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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Capital gain computation - deduction of expenses for removal of encumbrances and indexation thereon - The legal remedy for removal of the encroachments, at times, is quite slow and it takes many years through such course. The land owners are thus compelled to pay compensation by force of circumstances to obtain clean possession for sale/use. One cannot put blinkers on such unstated but prevalent eco-system. - Claim of the assessee allowed - AT
Capital gain computation - deduction of expenses for removal of encumbrances and indexation thereon - The legal remedy for removal of the encroachments, at times, is quite slow and it takes many years through such course. The land owners are thus compelled to pay compensation by force of circumstances to obtain clean possession for sale/use. One cannot put blinkers on such unstated but prevalent eco-system. - Claim of the assessee allowed - AT
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