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...
Import policy for Yellow Peas under ITC(HS) Code 07131010 has been extended up to 31 March 2027. The item remains freely importable without the Minimum Import Price condition and without port restrictions, subject to registration on the online Import Monitoring System. The extended policy applies to import consignments where the Bill of Lading (Shipped on Board) is issued on or before 31 March 2027. All other terms and conditions in the earlier notifications continue unchanged.
Import policy for Yellow Peas under ITC(HS) Code 07131010 has been extended up to 31 March 2027. The item remains freely importable without the Minimum Import Price condition and without port restrictions, subject to registration on the online Import Monitoring System. The extended policy applies to import consignments where the Bill of Lading (Shipped on Board) is issued on or before 31 March 2027. All other terms and conditions in the earlier notifications continue unchanged.
Note: It is a system-generated summary and is for quick reference only.