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 ...
Rejection of the request for interest on the amount of duty drawback paid - Duty Exemption Scheme - The Supreme Court upheld the Karnataka High Court's decision, affirming that the respondent was entitled to interest on delayed duty drawback payments for civil construction works under the deemed export category of the Exim Policy 1992-1997.
Rejection of the request for interest on the amount of duty drawback paid - Duty Exemption Scheme - The Supreme Court upheld the Karnataka High Court's decision, affirming that the respondent was entitled to interest on delayed duty drawback payments for civil construction works under the deemed export category of the Exim Policy 1992-1997.
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