Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The SC upheld the HC's determination that the surplus arising from the sale of the agricultural land qualified as capital gains, not agricultural income, since the property was not used for agricultural purposes by the assessee. The Court found no error in the three authorities' evaluation of the material facts or in their legal approach. Consequently, the SC declined to interfere with the HC's judgment, dismissing the Special Leave Petition.
The SC upheld the HC's determination that the surplus arising from the sale of the agricultural land qualified as capital gains, not agricultural income, since the property was not used for agricultural purposes by the assessee. The Court found no error in the three authorities' evaluation of the material facts or in their legal approach. Consequently, the SC declined to interfere with the HC's judgment, dismissing the Special Leave Petition.
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