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 ...
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under three distinct tables - TABLE-1, TABLE-2, and TABLE-3, replacing the existing ones. These tables include commodities ranging from different types of oils (such as Crude Palm Oil, RBD Palmolein, Crude Soya bean Oil) to metals (like Brass Scrap) and precious metals (Gold and Silver in various forms).
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under three distinct tables - TABLE-1, TABLE-2, and TABLE-3, replacing the existing ones. These tables include commodities ranging from different types of oils (such as Crude Palm Oil, RBD Palmolein, Crude Soya bean Oil) to metals (like Brass Scrap) and precious metals (Gold and Silver in various forms).
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