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 DGFT has enlisted 9 new agencies as Pre-Shipment Inspection Agencies (PSIAs) and added areas of operation for 6 existing PSIAs. All PSIAs have been mapped to their respective operational areas/countries based on their equipment, specifically hand-held radiation survey meters. The validity of new PSIA approvals is 3 years or until notified otherwise by DGFT.
The DGFT has enlisted 9 new agencies as Pre-Shipment Inspection Agencies (PSIAs) and added areas of operation for 6 existing PSIAs. All PSIAs have been mapped to their respective operational areas/countries based on their equipment, specifically hand-held radiation survey meters. The validity of new PSIA approvals is 3 years or until notified otherwise by DGFT.
Note: It is a system-generated summary and is for quick reference only.
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