Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
The duty drawback All Industry Rates for specified Chapter 71 goods are revised by substituting higher figures in the Schedule of Notification No. 77/2023-Customs (N.T.). For tariff item 711301, the rate is changed from 639.59 to 773.17, and for tariff items 711302 and 711401, the rate is changed from 9089.33 to 14990.66. The amendment operates as a fresh revision of drawback rates for gold jewellery and silver jewellery/articles under the existing drawback schedule.
The duty drawback All Industry Rates for specified Chapter 71 goods are revised by substituting higher figures in the Schedule of Notification No. 77/2023-Customs (N.T.). For tariff item 711301, the rate is changed from 639.59 to 773.17, and for tariff items 711302 and 711401, the rate is changed from 9089.33 to 14990.66. The amendment operates as a fresh revision of drawback rates for gold jewellery and silver jewellery/articles under the existing drawback schedule.
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