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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Container scanning operations at Syama Prasad Mookherjee Port, Kolkata have been extended with immediate effect from 10:00 to 22:00 on all working days for both DTCS and MXCS, to ease operational constraints and improve cargo clearance. Stakeholders are advised to use daytime scanning to optimise utilisation and reduce congestion during night operations. Procedures for DPD containers, ICD-bound containers and Nepal/Bhutan-bound CTD containers remain unchanged and continue under the existing public notices. Customs officers must ensure staffing and uninterrupted processing of import documents, examination, assessment, out-of-charge and related functions during the extended hours.
Container scanning operations at Syama Prasad Mookherjee Port, Kolkata have been extended with immediate effect from 10:00 to 22:00 on all working days for both DTCS and MXCS, to ease operational constraints and improve cargo clearance. Stakeholders are advised to use daytime scanning to optimise utilisation and reduce congestion during night operations. Procedures for DPD containers, ICD-bound containers and Nepal/Bhutan-bound CTD containers remain unchanged and continue under the existing public notices. Customs officers must ensure staffing and uninterrupted processing of import documents, examination, assessment, out-of-charge and related functions during the extended hours.
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