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...
Compliance with IS 18112:2022 for Television Sets under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 is deferred from 26 July 2026 to 26 January 2027. The extended implementation timeline applies to Television Sets listed at serial number 64 of the Schedule to the Order. Customs officers are to be sensitised to the revised effective date, and implementation-related difficulties may be reported to CBIC.
Compliance with IS 18112:2022 for Television Sets under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 is deferred from 26 July 2026 to 26 January 2027. The extended implementation timeline applies to Television Sets listed at serial number 64 of the Schedule to the Order. Customs officers are to be sensitised to the revised effective date, and implementation-related difficulties may be reported to CBIC.
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