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 ...
Circular No. 2/2024-Customs issued by the Government of India's Ministry of Finance aims to promote gender equality in international trade. It emphasizes the need for women's representation across all levels and roles in the trade sector be it as traders, customs house agents, freight forwarders, or customs brokers and outlines specific measures for achieving this goal. Key points include encouraging women's participation in trade committees, incorporating women's perspectives into agenda items, establishing dedicated support mechanisms, and providing training opportunities for women in logistics and customs.
Circular No. 2/2024-Customs issued by the Government of India's Ministry of Finance aims to promote gender equality in international trade. It emphasizes the need for women's representation across all levels and roles in the trade sector be it as traders, customs house agents, freight forwarders, or customs brokers and outlines specific measures for achieving this goal. Key points include encouraging women's participation in trade committees, incorporating women's perspectives into agenda items, establishing dedicated support mechanisms, and providing training opportunities for women in logistics and customs.
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