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...
Export of specified essential commodities to the Republic of Maldives is permitted for FY 2026-27 under the bilateral trade arrangement, up to the notified quantities, and these exports are exempt from existing or future restrictions or prohibitions during that period. Exports of restricted or prohibited items covered by the notification may move only through six designated Customs stations. Eggs require a valid Export Health Certificate issued by the Export Inspection Council in the form required by the Maldives Food and Drug Authority. River Sand and Stone Aggregate exports are additionally conditional on environmental clearances, non-location in CRZ areas, state nodal approvals, and compliance with applicable State law and judicial orders.
Export of specified essential commodities to the Republic of Maldives is permitted for FY 2026-27 under the bilateral trade arrangement, up to the notified quantities, and these exports are exempt from existing or future restrictions or prohibitions during that period. Exports of restricted or prohibited items covered by the notification may move only through six designated Customs stations. Eggs require a valid Export Health Certificate issued by the Export Inspection Council in the form required by the Maldives Food and Drug Authority. River Sand and Stone Aggregate exports are additionally conditional on environmental clearances, non-location in CRZ areas, state nodal approvals, and compliance with applicable State law and judicial orders.
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