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 ...
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Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
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