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 public notice establishes a Standard Operating Procedure (SOP) for Direct Port Entry (DPE) of export containers at VOC Port, aimed at reducing cargo dwell time and export costs. The procedure involves generating an Equipment Interchange Receipt, customs verification of container seals, potential examination or scanning of containers, and final Let Export Order (LEO) issuance. The facility becomes operational from 11.04.2025, enabling streamlined export processes with specific protocols for container entry, verification, and clearance, while ensuring compliance with customs regulations and facilitating ease of doing business.
The public notice establishes a Standard Operating Procedure (SOP) for Direct Port Entry (DPE) of export containers at VOC Port, aimed at reducing cargo dwell time and export costs. The procedure involves generating an Equipment Interchange Receipt, customs verification of container seals, potential examination or scanning of containers, and final Let Export Order (LEO) issuance. The facility becomes operational from 11.04.2025, enabling streamlined export processes with specific protocols for container entry, verification, and clearance, while ensuring compliance with customs regulations and facilitating ease of doing business.
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