Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
The EPM-Niryat Disha market access support guidelines are amended to reduce the recommended minimum delegation size for a BSM to 25 participants. Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions of the earlier trade notice remain unchanged.
The EPM-Niryat Disha market access support guidelines are amended to reduce the recommended minimum delegation size for a BSM to 25 participants. Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions of the earlier trade notice remain unchanged.
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