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...
Definitive anti-dumping duty is imposed on Low Ash Metallurgical Coke, defined as metallurgical coke with ash content below 18%, imported into India when originating in or exported from Australia, China PR, Colombia, Indonesia, Japan or Russia. The duty applies at country-specific rates and remains effective for five years from imposition of the provisional duty, subject to earlier revocation, amendment or supersession; no duty applies during the specified gap after lapse of the provisional duty and before publication. Exclusions cover specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified coke for eligible small blast furnaces, subject to actual-user undertakings and, where required, pollution-control certification.
Definitive anti-dumping duty is imposed on Low Ash Metallurgical Coke, defined as metallurgical coke with ash content below 18%, imported into India when originating in or exported from Australia, China PR, Colombia, Indonesia, Japan or Russia. The duty applies at country-specific rates and remains effective for five years from imposition of the provisional duty, subject to earlier revocation, amendment or supersession; no duty applies during the specified gap after lapse of the provisional duty and before publication. Exclusions cover specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified coke for eligible small blast furnaces, subject to actual-user undertakings and, where required, pollution-control certification.
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