Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not get covered within the ambit of Article 13(4) of DTAA, but be covered under Article 13(5) - the assessee being a resident of UAE for the purposes of the tax treaty, STCG arising from sale of units should not be liable to tax in India in terms of Article 13(5)
Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not get covered within the ambit of Article 13(4) of DTAA, but be covered under Article 13(5) - the assessee being a resident of UAE for the purposes of the tax treaty, STCG arising from sale of units should not be liable to tax in India in terms of Article 13(5)
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