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...
Self-sealing permission granted to eligible exporters or merchant exporters has no prescribed validity period and remains effective unless the jurisdictional Customs authority withdraws, suspends or cancels it for non-compliance, misuse or another valid reason. Because EDI registration requires effective and expiry dates, fresh and existing registrations are extended until 31 March 2027; pending system enhancement, the FSP Cell will extend them annually without fresh approval unless otherwise directed. Where the underlying permission expressly has a validity period, renewal must be obtained from the jurisdictional Commissionerate. Changes to premises, authorised signatories or registration particulars require competent-authority approval and intimation to the FSP Cell.
Self-sealing permission granted to eligible exporters or merchant exporters has no prescribed validity period and remains effective unless the jurisdictional Customs authority withdraws, suspends or cancels it for non-compliance, misuse or another valid reason. Because EDI registration requires effective and expiry dates, fresh and existing registrations are extended until 31 March 2027; pending system enhancement, the FSP Cell will extend them annually without fresh approval unless otherwise directed. Where the underlying permission expressly has a validity period, renewal must be obtained from the jurisdictional Commissionerate. Changes to premises, authorised signatories or registration particulars require competent-authority approval and intimation to the FSP Cell.
Note: It is a system-generated summary and is for quick reference only.
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