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 ...
This public notice recognizes 16 agencies as Pre-Shipment Inspection Agencies (PSIA) u/s Para 2.52(c) of HBP, 2023, valid for 3 years or until further notice by DGFT. Additionally, two existing PSIAs, Hamilton Steel Logistics Inc and Valueguru Chartered Engineers and Valuers Pvt. Ltd, are allowed to add new instruments. The operational areas of 24 existing PSIAs have been revised. The PSIAs must update their membership certificates and contact details within 30 days. The notice is issued by the Director General of Foreign Trade, Santosh Kumar Sarangi.
This public notice recognizes 16 agencies as Pre-Shipment Inspection Agencies (PSIA) u/s Para 2.52(c) of HBP, 2023, valid for 3 years or until further notice by DGFT. Additionally, two existing PSIAs, Hamilton Steel Logistics Inc and Valueguru Chartered Engineers and Valuers Pvt. Ltd, are allowed to add new instruments. The operational areas of 24 existing PSIAs have been revised. The PSIAs must update their membership certificates and contact details within 30 days. The notice is issued by the Director General of Foreign Trade, Santosh Kumar Sarangi.
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