Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Assessee, registered in Mauritius with tax residency certificate, claimed long-term capital gains from sale of shares as exempt under Article 13(4) of India-Mauritius DTAA. LEI Singapore Holdings deducted withholding tax on payments made to assessee, who sought refund. Coordinate Bench, relying on decisions in Bid Services Division and Vodafone International Holding, held that assessee's long-term capital gain on share sale is not taxable in India, deciding in assessee's favor for refund of TDS deducted.
Assessee, registered in Mauritius with tax residency certificate, claimed long-term capital gains from sale of shares as exempt under Article 13(4) of India-Mauritius DTAA. LEI Singapore Holdings deducted withholding tax on payments made to assessee, who sought refund. Coordinate Bench, relying on decisions in Bid Services Division and Vodafone International Holding, held that assessee's long-term capital gain on share sale is not taxable in India, deciding in assessee's favor for refund of TDS deducted.
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