Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Computation of book profit u/s 115JB - MAT - refund claim of excise duty (CENVAT) being a capital receipt - The Tribunal allowed the claim, recognizing the refund as a capital receipt not forming part of book profit, in line with decisions in the assessee's own case for AY 2010-11 and the Calcutta High Court’s decision in PCIT vs. Ankit Metal and Power Ltd.
Computation of book profit u/s 115JB - MAT - refund claim of excise duty (CENVAT) being a capital receipt - The Tribunal allowed the claim, recognizing the refund as a capital receipt not forming part of book profit, in line with decisions in the assessee's own case for AY 2010-11 and the Calcutta High Court’s decision in PCIT vs. Ankit Metal and Power Ltd.
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