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 ...
Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, it substitutes the previous members with the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner of Union territory Goods and Services Tax for Dadra and Nagar Haveli and Daman and Diu.
Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, it substitutes the previous members with the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner of Union territory Goods and Services Tax for Dadra and Nagar Haveli and Daman and Diu.
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