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 notification from the Central Board of Indirect Taxes and Customs under the Ministry of Finance revises the tariff values for import of certain goods like edible oils, brass scrap, areca nuts, gold, and silver. Table 1 specifies the tariff values per metric ton for various forms of crude and refined palm oil, crude soya bean oil, and brass scrap. Table 2 prescribes tariff values for import of gold in different forms like bars, coins, and findings, as well as silver in the form of bars, coins, and semi-manufactured items. Table 3 maintains the existing tariff value for import of areca nuts. The revised tariff values are effective from 31st October 2024.
This notification from the Central Board of Indirect Taxes and Customs under the Ministry of Finance revises the tariff values for import of certain goods like edible oils, brass scrap, areca nuts, gold, and silver. Table 1 specifies the tariff values per metric ton for various forms of crude and refined palm oil, crude soya bean oil, and brass scrap. Table 2 prescribes tariff values for import of gold in different forms like bars, coins, and findings, as well as silver in the form of bars, coins, and semi-manufactured items. Table 3 maintains the existing tariff value for import of areca nuts. The revised tariff values are effective from 31st October 2024.
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