Supplier growth declaration permitted; auditors may rely on supplier statements to certify DFCE eligibility for supplies. For certification of Sr. No. 11 of the CA certificate under Appendix 17D, CAs/CS/ICWAs may rely on a declaration from the non-status supplier that it has achieved the requisite growth in direct export turnover, enabling supplies by that supplier to a status holder to be treated as eligible for DFCE benefits where the growth test applies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supplier growth declaration permitted; auditors may rely on supplier statements to certify DFCE eligibility for supplies.
For certification of Sr. No. 11 of the CA certificate under Appendix 17D, CAs/CS/ICWAs may rely on a declaration from the non-status supplier that it has achieved the requisite growth in direct export turnover, enabling supplies by that supplier to a status holder to be treated as eligible for DFCE benefits where the growth test applies.
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