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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
RoDTEP duty credit remains available for restricted-category sugar exports made with the prescribed permissions and in compliance with Directorate of Sugar conditions and Central Government notifications. The High Court treated the entitlement as governed by an earlier decision holding that rebate cannot be denied after those conditions are fulfilled. The writ petition was allowed, and the respondents were directed to issue an appropriate duty-credit order within twelve weeks.
RoDTEP duty credit remains available for restricted-category sugar exports made with the prescribed permissions and in compliance with Directorate of Sugar conditions and Central Government notifications. The High Court treated the entitlement as governed by an earlier decision holding that rebate cannot be denied after those conditions are fulfilled. The writ petition was allowed, and the respondents were directed to issue an appropriate duty-credit order within twelve weeks.
Note: It is a system-generated summary and is for quick reference only.