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...
The import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC (HS) 0713 60 00 remains "Free" and the permitted free import period is extended from 31.03.2026 to 31.03.2027. The notification amends the Import Policy Conditions in Schedule I of ITC (HS) 2022 under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2023, with the operative effect that imports of Tur/Pigeon Peas continue without restriction until the revised date.
The import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC (HS) 0713 60 00 remains "Free" and the permitted free import period is extended from 31.03.2026 to 31.03.2027. The notification amends the Import Policy Conditions in Schedule I of ITC (HS) 2022 under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2023, with the operative effect that imports of Tur/Pigeon Peas continue without restriction until the revised date.
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