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...
Tariff values for specified edible oils, brass scrap, gold and silver are substituted for customs valuation purposes from 16 July 2026. The revised values cover crude and refined palm oil and palmolein, crude soya bean oil, and brass scrap on a per-metric-tonne basis. Separate tariff values apply to eligible gold and silver imports, specified gold bars, coins and findings, and specified silver forms, medallions and coins, subject to the stated exclusions and conditions. The tariff value for areca nuts remains unchanged.
Tariff values for specified edible oils, brass scrap, gold and silver are substituted for customs valuation purposes from 16 July 2026. The revised values cover crude and refined palm oil and palmolein, crude soya bean oil, and brass scrap on a per-metric-tonne basis. Separate tariff values apply to eligible gold and silver imports, specified gold bars, coins and findings, and specified silver forms, medallions and coins, subject to the stated exclusions and conditions. The tariff value for areca nuts remains unchanged.
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