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 Ministry of Finance, Department of Revenue, issued Notification No. 10/2024-Central Tax amending Notification No. 02/2017-Central Tax. The amendment pertains to the jurisdiction of Central Tax Officers. The notification, u/s 3 and 5 of the Central Goods and Services Tax Act, 2017, and u/s 3 of the Integrated Goods and Services Tax Act, 2017, substitutes jurisdictional details for various districts in the state of Rajasthan. The changes are effective from 5th August 2023. The notification reassigns jurisdiction for districts including Alwar, Jaipur, Jodhpur, and Udaipur. This amendment is made in exercise of statutory powers conferred upon the Central Government. The notification was issued by the Central Board of Indirect Taxes and Customs.
The Ministry of Finance, Department of Revenue, issued Notification No. 10/2024-Central Tax amending Notification No. 02/2017-Central Tax. The amendment pertains to the jurisdiction of Central Tax Officers. The notification, u/s 3 and 5 of the Central Goods and Services Tax Act, 2017, and u/s 3 of the Integrated Goods and Services Tax Act, 2017, substitutes jurisdictional details for various districts in the state of Rajasthan. The changes are effective from 5th August 2023. The notification reassigns jurisdiction for districts including Alwar, Jaipur, Jodhpur, and Udaipur. This amendment is made in exercise of statutory powers conferred upon the Central Government. The notification was issued by the Central Board of Indirect Taxes and Customs.
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