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 ...
Auto-trans-shipment of SEZ-bound cargo from gateway ports and airports has been enabled in ICES to digitise manual processing and reduce dwell time and demurrage. After Bill of Entry assessment, the system will generate the transshipment automatically and send it to the registered email address. Manual officer approval is no longer required, and TP need not be produced at the goods registration stage; once goods are registered, the TP copy with IRN number and document code will appear under supporting documents. The notice is to be treated as a standing order for officers and staff.
Auto-trans-shipment of SEZ-bound cargo from gateway ports and airports has been enabled in ICES to digitise manual processing and reduce dwell time and demurrage. After Bill of Entry assessment, the system will generate the transshipment automatically and send it to the registered email address. Manual officer approval is no longer required, and TP need not be produced at the goods registration stage; once goods are registered, the TP copy with IRN number and document code will appear under supporting documents. The notice is to be treated as a standing order for officers and staff.
Note: It is a system-generated summary and is for quick reference only.
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