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 ...
Special procedure by a registered person engaged in manufacturing of the certain goods (Involving complex supply chains like tobacco and pan masala) - In the original notification (No. 04/2024), it was set to come into effect from the 1st day of April, 2024. The new amendment postpones this effective date to the 15th day of May, 2024.
Special procedure by a registered person engaged in manufacturing of the certain goods (Involving complex supply chains like tobacco and pan masala) - In the original notification (No. 04/2024), it was set to come into effect from the 1st day of April, 2024. The new amendment postpones this effective date to the 15th day of May, 2024.
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