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 ...
DGFT imposed quantitative restrictions on import of low ash metallurgical coke having ash content below 18% under HS codes 27040020, 27040030, 27040040, 27040090 for 6 months from 01.01.2025 to 30.06.2025, based on DGTR's final findings vide Notification No. 22/4/2023-DGTR. The country-wise quantitative restrictions were specified, with imports permitted only against DGFT's import authorization through EDI ports. Unutilized quota for Q1 would be added to Q2. Residual quantity could be utilized by countries exhausting their allocated quota. Metallurgical coke with high ash content above 18% was excluded from restrictions.
DGFT imposed quantitative restrictions on import of low ash metallurgical coke having ash content below 18% under HS codes 27040020, 27040030, 27040040, 27040090 for 6 months from 01.01.2025 to 30.06.2025, based on DGTR's final findings vide Notification No. 22/4/2023-DGTR. The country-wise quantitative restrictions were specified, with imports permitted only against DGFT's import authorization through EDI ports. Unutilized quota for Q1 would be added to Q2. Residual quantity could be utilized by countries exhausting their allocated quota. Metallurgical coke with high ash content above 18% was excluded from restrictions.
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