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...
Para 2.50A of the Handbook of Procedures, 2023 establishes a process for determining whether imported goods were produced wholly or partly using forced labour. DGFT may initiate an enquiry on its own motion or on credible information or a supported complaint, obtain information from importers, exporters, manufacturers and other persons, and consult government bodies, stakeholders, international organisations and expert bodies. After completing the enquiry, DGFT must prepare findings and may recommend that the Central Government prohibit imports of goods found to involve forced labour under the foreign trade framework.
Para 2.50A of the Handbook of Procedures, 2023 establishes a process for determining whether imported goods were produced wholly or partly using forced labour. DGFT may initiate an enquiry on its own motion or on credible information or a supported complaint, obtain information from importers, exporters, manufacturers and other persons, and consult government bodies, stakeholders, international organisations and expert bodies. After completing the enquiry, DGFT must prepare findings and may recommend that the Central Government prohibit imports of goods found to involve forced labour under the foreign trade framework.
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