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 ...
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.
Note: It is a system-generated summary and is for quick reference only.