Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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Taxability of sale of FPS - Focus Product Scheme (FPS) was first introduced with the objective to incentivize export of such products which have high export intensity/employment potential, so as to offset infrastructure inefficiencies and other associated costs involved in marketing of these products. The scheme was launched in 2006 and subsequently, several amendments were made to the scheme by adding more products eligible for export incentives under the scheme and giving different rate of duty credit scrip concessions. - Focus Products Incentive in the nature of capital receipt not liable to tax under the provisions of the Income Tax Act, 1961. - AT
Taxability of sale of FPS - Focus Product Scheme (FPS) was first introduced with the objective to incentivize export of such products which have high export intensity/employment potential, so as to offset infrastructure inefficiencies and other associated costs involved in marketing of these products. The scheme was launched in 2006 and subsequently, several amendments were made to the scheme by adding more products eligible for export incentives under the scheme and giving different rate of duty credit scrip concessions. - Focus Products Incentive in the nature of capital receipt not liable to tax under the provisions of the Income Tax Act, 1961. - AT
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