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. 42/2024-CUSTOMS (N.T.) amending Notification No. 62/1994 u/s 7 of the Customs Act, 1962. The notification adds Vizhinjam International Seaport in Kerala for unloading imported goods and loading export goods. This falls u/s 7(1)(a) of the Customs Act, 1962. The amending authority is the Central Board of Indirect Taxes and Customs. The original notification was last amended by Notification No. 101/2018-Customs (N.T.). The amendment is effective from the date of issuance, 12th June, 2024.
The Ministry of Finance, Department of Revenue, issued Notification No. 42/2024-CUSTOMS (N.T.) amending Notification No. 62/1994 u/s 7 of the Customs Act, 1962. The notification adds Vizhinjam International Seaport in Kerala for unloading imported goods and loading export goods. This falls u/s 7(1)(a) of the Customs Act, 1962. The amending authority is the Central Board of Indirect Taxes and Customs. The original notification was last amended by Notification No. 101/2018-Customs (N.T.). The amendment is effective from the date of issuance, 12th June, 2024.
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