International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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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