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...
Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.
Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.
Note: It is a system-generated summary and is for quick reference only.
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