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 imported goods - Sensor Bag Assembly - The Tribunal found that the goods are not classifiable under CTI 87089500, as the HSN Explanatory Notes, which are a strong persuasive guide, exclude remote sensors or electronic controllers from this heading. - The Tribunal held that the burden of proving the correct classification is on the Department, which it failed to discharge.- AT
Classification of imported goods - Sensor Bag Assembly - The Tribunal found that the goods are not classifiable under CTI 87089500, as the HSN Explanatory Notes, which are a strong persuasive guide, exclude remote sensors or electronic controllers from this heading. - The Tribunal held that the burden of proving the correct classification is on the Department, which it failed to discharge.- AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
