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...
This notification amends the previous Notification No. 12/97-Customs (NT) dated 2nd April 1997 by exercising powers u/s 7(1)(aa) of the Customs Act, 1962. It omits the entry for Pimpri from the list of Inland Container Depots authorized for loading and unloading of goods in the state of Maharashtra. The amendment is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance.
This notification amends the previous Notification No. 12/97-Customs (NT) dated 2nd April 1997 by exercising powers u/s 7(1)(aa) of the Customs Act, 1962. It omits the entry for Pimpri from the list of Inland Container Depots authorized for loading and unloading of goods in the state of Maharashtra. The amendment is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance.
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