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 Standard Input Output Norms for Chemical and Allied Products under Export Product Group A are revised with immediate effect. SION-A1090, A1794 and A1827 are updated for caustic soda flakes/solid, gelatine and ossein, while SION-A3105 to A3107 are revised for multiple chlorinated paraffin variants by prescribing fresh input-output ratios for paraffin, chlorine and relevant stabiliser. The amendments replace the earlier norms set out for those entries and apply immediately for export-import entitlement and related compliance under the Foreign Trade Policy 2023.
The Standard Input Output Norms for Chemical and Allied Products under Export Product Group A are revised with immediate effect. SION-A1090, A1794 and A1827 are updated for caustic soda flakes/solid, gelatine and ossein, while SION-A3105 to A3107 are revised for multiple chlorinated paraffin variants by prescribing fresh input-output ratios for paraffin, chlorine and relevant stabiliser. The amendments replace the earlier norms set out for those entries and apply immediately for export-import entitlement and related compliance under the Foreign Trade Policy 2023.
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