Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Income-tax Rules, 2026 prescribe comprehensive operational measures: definitions and commencement; domestic dividend declaration and payment requirements; conditions and procedure for notification of recognised stock exchanges; valuation and fair market value methodologies for shares, firms and foreign entities and formulae for attributing income to assets in India; procedures for notification of zero coupon bonds and associated investment and reporting conditions; computation rules for period of holding and capital gains; residence and stay computation for seafarers; extensive transfer pricing framework including comparability, most-appropriate-method selection, dataset and arm's-length range rules, safe-harbour parameters and advance pricing agreement procedures; perquisites valuation, deduction, audit and reporting forms and multiple sectoral procedural provisions and prescribed forms.
Income-tax Rules, 2026 prescribe comprehensive operational measures: definitions and commencement; domestic dividend declaration and payment requirements; conditions and procedure for notification of recognised stock exchanges; valuation and fair market value methodologies for shares, firms and foreign entities and formulae for attributing income to assets in India; procedures for notification of zero coupon bonds and associated investment and reporting conditions; computation rules for period of holding and capital gains; residence and stay computation for seafarers; extensive transfer pricing framework including comparability, most-appropriate-method selection, dataset and arm's-length range rules, safe-harbour parameters and advance pricing agreement procedures; perquisites valuation, deduction, audit and reporting forms and multiple sectoral procedural provisions and prescribed forms.
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