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 issued by Ministry of Finance, Department of Revenue, brings into effect Sections 11, 12, and 13 of the Finance Act, 2024. Effective dates for amendments to the Central Goods and Services Tax Act, 2017 are specified: Section 13 to be enforced from October 1, 2024, while Sections 11 and 12 to be enforced from April 1, 2025. The notification is made under the powers granted by the Finance Act, 2024, by the Central Government.
Notification issued by Ministry of Finance, Department of Revenue, brings into effect Sections 11, 12, and 13 of the Finance Act, 2024. Effective dates for amendments to the Central Goods and Services Tax Act, 2017 are specified: Section 13 to be enforced from October 1, 2024, while Sections 11 and 12 to be enforced from April 1, 2025. The notification is made under the powers granted by the Finance Act, 2024, by the Central Government.
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