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 circular addresses the disposal of Unmanned Aircraft Systems (UAS), Unmanned Aerial Vehicles Systems (UAV), Remotely Piloted Aircraft Systems (RPAS), commonly known as Drones. The circular modifies certain provisions outlined in a previous circular. Notably, it specifies the process for communication of changes in Nodal Officers to the Commissioner (Investigation-Customs) at the Central Board of Indirect Taxes and Customs (CBIC). The Nodal Officers, preferably at the level of Director/Deputy Secretary, are designated from various organizations such as SPG, CRPF, NSG, NTRO, CISF, BSF, ITBP, DGI GS Branch, O/o JS (Navy and Def Staff), Department of Military Affairs, and Assam Rifles. Each Nodal Officer is identified with their respective organization, name, rank/designation, and contact details. The circular aims to streamline the handling of UAS/UAV/RPAS/Drones by establishing clear communication channels and designated personn
The circular addresses the disposal of Unmanned Aircraft Systems (UAS), Unmanned Aerial Vehicles Systems (UAV), Remotely Piloted Aircraft Systems (RPAS), commonly known as Drones. The circular modifies certain provisions outlined in a previous circular. Notably, it specifies the process for communication of changes in Nodal Officers to the Commissioner (Investigation-Customs) at the Central Board of Indirect Taxes and Customs (CBIC). The Nodal Officers, preferably at the level of Director/Deputy Secretary, are designated from various organizations such as SPG, CRPF, NSG, NTRO, CISF, BSF, ITBP, DGI GS Branch, O/o JS (Navy and Def Staff), Department of Military Affairs, and Assam Rifles. Each Nodal Officer is identified with their respective organization, name, rank/designation, and contact details. The circular aims to streamline the handling of UAS/UAV/RPAS/Drones by establishing clear communication channels and designated personn
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