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 ...
Tribunal dismissed the Revenue-Department's appeal against the Commissioner of CGST & Central Excise, Mumbai's decision. - The basis for the demand, which was the variance between Service Tax-3 Returns and Income Tax Returns, was deemed flawed due to inconsistencies, including mismatched financial year comparisons and incorrect service tax rate applications. - AT
Tribunal dismissed the Revenue-Department's appeal against the Commissioner of CGST & Central Excise, Mumbai's decision. - The basis for the demand, which was the variance between Service Tax-3 Returns and Income Tax Returns, was deemed flawed due to inconsistencies, including mismatched financial year comparisons and incorrect service tax rate applications. - AT
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