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SEBI : Standardized Lot Size for SME Exchange/Platform | CL: Foreign law firms/lawyers may visit India for a temporary period on a "fly in and fly out" basis to advise their clients in India on foreign law/international legal issues | IT : Section 36(1)(vii) deduction available to bank in respect of bad debts written off other than rural advances subject to section 36(2)(v) and independent of section 36(1)(viia) | FEMA : Release of Foreign Exchange for Imports - Further Liberalisation | FEMA : Export of Goods and Services - Receipt of Advance Payment for Export of Goods Involving Shipment (Manufacture and Ship) Beyond One Year | IT : Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2012-13 | IT/ILT : Amount received by assessee, a non-resident company, from rendering various Value Added Services to sightholders in addition to selling rough diamonds, was taxable as 'royalty' under Article 13 of India - UK DTAA | ST : date of revision order is date on which order is dispatched to assessee, not date on which decisions are recorded in review file | IT : Where any of conditions stipulated under section 220(2A) not being satisfied, assessee would not be entitled to be considered for waiver of interest charged under section 220(2) | IT/ILT : Application for advance ruling barred if transaction involved in application is identical to transaction included in a return of income filed before making application | IT : 'Indexation' benefit available in section 49 cases from date capital asset was held by previous owner (PO) not merely from date assessee acquires it from PO

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