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...
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 Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of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 Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of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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