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 ...
Notification seeks to amend Notification No. 02/2018-Integrated Tax, dated 20th September, 2018 regarding rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies and other suppliers where consideration is collected by said operator. The amendment substitutes words "one per cent" with "half per cent" for TCS rate. The notification comes into force from date of publication in official gazette.
Notification seeks to amend Notification No. 02/2018-Integrated Tax, dated 20th September, 2018 regarding rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies and other suppliers where consideration is collected by said operator. The amendment substitutes words "one per cent" with "half per cent" for TCS rate. The notification comes into force from date of publication in official gazette.
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