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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Central government issues a notification superseding the 2017 rate schedule to prescribe central GST rates for intra-State supply of goods effective 22 September 2025: 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% assigned respectively to detailed Schedules I-VII. Each Schedule lists tariff chapters, headings and descriptions of goods (including numerous food items, chemicals, machinery, vehicles, pharmaceuticals, jewellery, minerals, fuels, tobacco, etc.) and includes interpretive definitions and application rules; the notification takes effect on the stated date.
Central government issues a notification superseding the 2017 rate schedule to prescribe central GST rates for intra-State supply of goods effective 22 September 2025: 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% assigned respectively to detailed Schedules I-VII. Each Schedule lists tariff chapters, headings and descriptions of goods (including numerous food items, chemicals, machinery, vehicles, pharmaceuticals, jewellery, minerals, fuels, tobacco, etc.) and includes interpretive definitions and application rules; the notification takes effect on the stated date.
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