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 ...
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Para 4.63 of the Foreign Trade Policy 2023 is amended with immediate effect to remove the reference to exemption from Compensation Cess on imports under Diamond Imprest Authorisation. The amendment reflects discontinuation of Compensation Cess from 1 February 2026. Imports under Diamond Imprest Authorisation continue to be exempt from Basic Customs Duty, additional customs duties, Education Cess, anti-dumping duty, countervailing duty, safeguard duties where applicable, and the whole of Integrated Tax levied under the Customs Tariff Act.
Para 4.63 of the Foreign Trade Policy 2023 is amended with immediate effect to remove the reference to exemption from Compensation Cess on imports under Diamond Imprest Authorisation. The amendment reflects discontinuation of Compensation Cess from 1 February 2026. Imports under Diamond Imprest Authorisation continue to be exempt from Basic Customs Duty, additional customs duties, Education Cess, anti-dumping duty, countervailing duty, safeguard duties where applicable, and the whole of Integrated Tax levied under the Customs Tariff Act.
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