Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
DGFT extends the validity of TRQ Authorisations issued in FY 2025-26 for import of gold under India-UAE CEPA, CTH 7108, from 30.06.2026 to 30.09.2026. The extension is automatic and no separate application, composition fee, amendment or endorsement is required to avail it. The measure operates as a continuation of the earlier public notice and applies to the specified authorisations already issued in that financial year.
DGFT extends the validity of TRQ Authorisations issued in FY 2025-26 for import of gold under India-UAE CEPA, CTH 7108, from 30.06.2026 to 30.09.2026. The extension is automatic and no separate application, composition fee, amendment or endorsement is required to avail it. The measure operates as a continuation of the earlier public notice and applies to the specified authorisations already issued in that financial year.
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