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 ...
The High Court addressed GST liability on seigniorage fee and mining lease amounts. Referring to a Division Bench Judgment, it was held that no GST recovery on royalty is allowed until a Nine Judge Constitution Bench decision. The petitioner can respond to the intimation within four weeks from the order date.
The High Court addressed GST liability on seigniorage fee and mining lease amounts. Referring to a Division Bench Judgment, it was held that no GST recovery on royalty is allowed until a Nine Judge Constitution Bench decision. The petitioner can respond to the intimation within four weeks from the order date.
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