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 ...
Amendments in Appendix 3B of the Foreign Trade Policy 2015-20. - The rates for items under MEIS Appendix 3B / Service categories in Appendix 3D which were enhanced in the Mid Term Review are continued beyond 30.06.2018.
Amendments in Appendix 3B of the Foreign Trade Policy 2015-20. - The rates for items under MEIS Appendix 3B / Service categories in Appendix 3D which were enhanced in the Mid Term Review are continued beyond 30.06.2018.
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