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 Directorate General of Foreign Trade, u/s 1.03 of Foreign Trade Policy, 2023, amended SION E-125 for Shea Stearine export. The amendment increased the import entitlement for Shea Nuts based on oil content variations. Customs must test oil content for each consignment, with Regional Authority redeeming authorizations based on weighted average. Clearance not to be delayed for test results. The revised SION is valid until 31.03.2027, subject to industry pricing changes. This update enhances the export norms for Shea Stearine.
The Directorate General of Foreign Trade, u/s 1.03 of Foreign Trade Policy, 2023, amended SION E-125 for Shea Stearine export. The amendment increased the import entitlement for Shea Nuts based on oil content variations. Customs must test oil content for each consignment, with Regional Authority redeeming authorizations based on weighted average. Clearance not to be delayed for test results. The revised SION is valid until 31.03.2027, subject to industry pricing changes. This update enhances the export norms for Shea Stearine.
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