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 GoI's DGFT issued a notification amending import policy conditions for cabinet hinges under specific HS codes in Chapter 83 of ITC (HS), 2022. The amendment restricts import of cabinet hinges with a CIF value less than Rs.280 per kilogram, applying to HS codes 83021010, 83021090, 83024200, and 83024900. The modification was enacted under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992, implementing a new regulatory measure to control low-value cabinet hinge imports while maintaining a free import policy for higher-value items.
The GoI's DGFT issued a notification amending import policy conditions for cabinet hinges under specific HS codes in Chapter 83 of ITC (HS), 2022. The amendment restricts import of cabinet hinges with a CIF value less than Rs.280 per kilogram, applying to HS codes 83021010, 83021090, 83024200, and 83024900. The modification was enacted under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992, implementing a new regulatory measure to control low-value cabinet hinge imports while maintaining a free import policy for higher-value items.
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