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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
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ICEGATE e-Payment now permits customs duty payment through an authorised payment aggregator, including credit card, debit card and UPI for the first time, and internet banking through a wider bank network. The new mode complements existing authorised banker, NEFT and RTGS channels, and supports transaction-wise payment routed instantaneously through the Electronic Cash Ledger before duty accounting. Any bank commission on such deposits remains payable by the depositor. ICICI, IOB, SBI and HDFC are currently onboarded, with further banks to be added after testing. Related legal changes have been made to the Customs (Electronic Cash Ledger) Regulations, 2022.
ICEGATE e-Payment now permits customs duty payment through an authorised payment aggregator, including credit card, debit card and UPI for the first time, and internet banking through a wider bank network. The new mode complements existing authorised banker, NEFT and RTGS channels, and supports transaction-wise payment routed instantaneously through the Electronic Cash Ledger before duty accounting. Any bank commission on such deposits remains payable by the depositor. ICICI, IOB, SBI and HDFC are currently onboarded, with further banks to be added after testing. Related legal changes have been made to the Customs (Electronic Cash Ledger) Regulations, 2022.
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