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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Entities generating over 100 metric tonnes of used oil annually must comply with the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023. Key terms include "business," "collection point," "collection agent," "energy recovery," and "environmentally sound management." Producers, collection agents, recyclers, and used oil importers must register with the Central Pollution Control Board (CPCB) on the portal. Extended Producer Responsibility (EPR) mandates recycling targets, with penalties for non-compliance. EPR certificates are issued to recyclers and can be traded. The CPCB oversees compliance, supported by state bodies and a Steering Committee. Environmental compensation and prosecution apply for violations.
Entities generating over 100 metric tonnes of used oil annually must comply with the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023. Key terms include "business," "collection point," "collection agent," "energy recovery," and "environmentally sound management." Producers, collection agents, recyclers, and used oil importers must register with the Central Pollution Control Board (CPCB) on the portal. Extended Producer Responsibility (EPR) mandates recycling targets, with penalties for non-compliance. EPR certificates are issued to recyclers and can be traded. The CPCB oversees compliance, supported by state bodies and a Steering Committee. Environmental compensation and prosecution apply for violations.
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