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 ...
Panoli, Bharuch is added as an Inland Container Depot in Gujarat for the unloading of imported goods and the loading of export goods, or any class of such goods. The amendment inserts a new entry in the table to Notification No. 12/97-Customs (N.T.) and thereby extends the notified customs handling facilities to that location for specified import and export operations.
Panoli, Bharuch is added as an Inland Container Depot in Gujarat for the unloading of imported goods and the loading of export goods, or any class of such goods. The amendment inserts a new entry in the table to Notification No. 12/97-Customs (N.T.) and thereby extends the notified customs handling facilities to that location for specified import and export operations.
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