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...
Notification No. 08/2026-Central Excise is amended to substitute the rate specified against serial number 1 in its table with a Special Additional Excise Duty rate of Rs. 14.5 per litre for Aviation Turbine Fuel cleared for export. The revised effective rate applies from 16 July 2026.
Notification No. 08/2026-Central Excise is amended to substitute the rate specified against serial number 1 in its table with a Special Additional Excise Duty rate of Rs. 14.5 per litre for Aviation Turbine Fuel cleared for export. The revised effective rate applies from 16 July 2026.
Note: It is a system-generated summary and is for quick reference only.