Aurtus Publication | India’s Foreign Trade Policy : An Insightful Guide for Exporters/Importers

Assessment on non-existent entity is void; “technical glitch” not curable u/s 292B

In absence of business nexus, no interest deduction allowed u/s 36(1)(iii) for leveraged acquisition

Capital appreciation on conversion of OCRPS into equity shares not taxable under section 56(2)(x)

Relaxations introduced for Fund Management Entities in IFSC