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 - import of insulated boxes designed for carrying vaccines and blood - The Tribunal agreed with the Respondents (Importer), noting that the goods are specifically designed for medical use and supplied to actual users. The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's classification of the goods under Heading 9018 as medical equipment.
Classification of imported goods - import of insulated boxes designed for carrying vaccines and blood - The Tribunal agreed with the Respondents (Importer), noting that the goods are specifically designed for medical use and supplied to actual users. The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's classification of the goods under Heading 9018 as medical equipment.
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