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 ...
PDCCI is enlisted under Appendix 2E of FTP 2023 as an agency authorised to issue Certificates of Origin (Non-Preferential), with immediate effect. The DGFT, acting under paragraph 2.04 of FTP 2023, adds the agency to Serial No. 18 (Rajkot) of Appendix 2E in the Appendices & Aayat Niryat Forms, expanding the list of authorised bodies for non-preferential origin certification. The public notice operates as an immediate authorisation and registry update for the named chamber of commerce.
PDCCI is enlisted under Appendix 2E of FTP 2023 as an agency authorised to issue Certificates of Origin (Non-Preferential), with immediate effect. The DGFT, acting under paragraph 2.04 of FTP 2023, adds the agency to Serial No. 18 (Rajkot) of Appendix 2E in the Appendices & Aayat Niryat Forms, expanding the list of authorised bodies for non-preferential origin certification. The public notice operates as an immediate authorisation and registry update for the named chamber of commerce.
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