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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Directive on verification of authenticity of electronically-issued documents like licenses, authorizations, scrips, certificates by DGFT using Unique Document Identification Number (UDIN). UDIN embossed on documents can be keyed in on DGFT website to download electronic copy for verification against paper copy. Facility informed to all stakeholders, requests for verification not to be referred to DGFT.
Directive on verification of authenticity of electronically-issued documents like licenses, authorizations, scrips, certificates by DGFT using Unique Document Identification Number (UDIN). UDIN embossed on documents can be keyed in on DGFT website to download electronic copy for verification against paper copy. Facility informed to all stakeholders, requests for verification not to be referred to DGFT.
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