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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Six new Standard Input Output Norms have been fixed for Chemical and Allied Product Group A, covering Artemether PH.I/USP, Artesunate PH.I, Dihydro Artemisinin and three Doxycycline Hyclate DR tablet variants. The notified norms specify the corresponding import inputs and permitted quantities for each export product. The operative effect is to enable Regional Authorities to issue Advance Authorisations directly on the basis of these SIONs, avoiding case-by-case referral to the Norms Committee and promoting faster, more uniform approvals under the Foreign Trade Policy 2023.
Six new Standard Input Output Norms have been fixed for Chemical and Allied Product Group A, covering Artemether PH.I/USP, Artesunate PH.I, Dihydro Artemisinin and three Doxycycline Hyclate DR tablet variants. The notified norms specify the corresponding import inputs and permitted quantities for each export product. The operative effect is to enable Regional Authorities to issue Advance Authorisations directly on the basis of these SIONs, avoiding case-by-case referral to the Norms Committee and promoting faster, more uniform approvals under the Foreign Trade Policy 2023.
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