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 ...
The amendments in Appendix 4B of the Handbook of Procedures 2023 represent a calibrated adjustment to India's foreign trade regulatory framework concerning the importation of precious metals. It illustrates a meticulous approach to integrating regulatory agility with strategic economic considerations, aiming to ensure a balanced, transparent, and efficient importation process.
The amendments in Appendix 4B of the Handbook of Procedures 2023 represent a calibrated adjustment to India's foreign trade regulatory framework concerning the importation of precious metals. It illustrates a meticulous approach to integrating regulatory agility with strategic economic considerations, aiming to ensure a balanced, transparent, and efficient importation process.
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