Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Customs field formations are directed not to seek direct clarification from DGFT Headquarters or Regional Authorities on interpretation of FTP provisions or policy conditions. Such issues must first be examined at Commissionerate/Zonal level, and only policy-level matters after due examination may be referred to the Board by the concerned Principal Chief Commissioner/Chief Commissioner; commodity-specific issues require prior examination and approval by the concerned National Assessment Centre. Every reference must include concise facts, the provision in question, the field interpretation, the specific point needing clarification, the number of affected cases, whether live consignments are pending, and urgency status. Pending consignments should not be kept on hold solely for interpretational issues, and provisional assessment or other facilitative mechanisms may be used where legally permissible.
Customs field formations are directed not to seek direct clarification from DGFT Headquarters or Regional Authorities on interpretation of FTP provisions or policy conditions. Such issues must first be examined at Commissionerate/Zonal level, and only policy-level matters after due examination may be referred to the Board by the concerned Principal Chief Commissioner/Chief Commissioner; commodity-specific issues require prior examination and approval by the concerned National Assessment Centre. Every reference must include concise facts, the provision in question, the field interpretation, the specific point needing clarification, the number of affected cases, whether live consignments are pending, and urgency status. Pending consignments should not be kept on hold solely for interpretational issues, and provisional assessment or other facilitative mechanisms may be used where legally permissible.
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