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 ...
The CBIC issued instructions allowing Equipment Type Approval (ETA) for license-exempt wireless equipment devices on a self-declaration basis through the SARAL Sanchar portal. ETA holders must obtain necessary clearances from DGFT before importing the equipment and ensure compliance with import regulations. The Public Notice modifies earlier instructions and serves as a Standing Order for Chennai-IV (Export) Commissionerate officers.
The CBIC issued instructions allowing Equipment Type Approval (ETA) for license-exempt wireless equipment devices on a self-declaration basis through the SARAL Sanchar portal. ETA holders must obtain necessary clearances from DGFT before importing the equipment and ensure compliance with import regulations. The Public Notice modifies earlier instructions and serves as a Standing Order for Chennai-IV (Export) Commissionerate officers.
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