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...
Classification of ‘NIKON Camera Model N2120’ with standard accessories - Classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - The applicant has submitted that the device is not launched commercially in India and requested to ensure maintenance of its confidentiality - The AAR ruled that, the same is correctly classifiable under sub-heading 8525 89 00 The benefit of exemption is available to the importer.
Classification of ‘NIKON Camera Model N2120’ with standard accessories - Classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - The applicant has submitted that the device is not launched commercially in India and requested to ensure maintenance of its confidentiality - The AAR ruled that, the same is correctly classifiable under sub-heading 8525 89 00 The benefit of exemption is available to the importer.
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