Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Import policy for specified Chapter 71 ITC(HS) silver codes is amended with immediate effect to require a valid Import Authorisation issued by DGFT for imports routed through nominated agencies notified by RBI for banks, DGFT for other agencies, and qualified jewellers notified by IFSCA for IIBX, wherever such imports are permitted. The amendment covers silver powder, unwrought silver grains, silver containing 99.9% or more by weight, and other unwrought silver, while preserving the stated allowance for silver dore imports by refineries against a licence with AU condition.
Import policy for specified Chapter 71 ITC(HS) silver codes is amended with immediate effect to require a valid Import Authorisation issued by DGFT for imports routed through nominated agencies notified by RBI for banks, DGFT for other agencies, and qualified jewellers notified by IFSCA for IIBX, wherever such imports are permitted. The amendment covers silver powder, unwrought silver grains, silver containing 99.9% or more by weight, and other unwrought silver, while preserving the stated allowance for silver dore imports by refineries against a licence with AU condition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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