Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
The Foreign Trade Policy 2023 now prohibits imports of goods produced or manufactured wholly or partly using forced labour. The Central Government may identify prohibited goods by notification based on an enquiry's findings or other material considered appropriate, while the DGFT enquiry procedure will be prescribed in the Handbook of Procedures 2023. "Forced labour" is defined as work or service exacted under menace of penalty without voluntary consent, in line with the ILO Forced Labour Convention, 1930. These provisions take effect after 30 days from publication in the Official Gazette.
The Foreign Trade Policy 2023 now prohibits imports of goods produced or manufactured wholly or partly using forced labour. The Central Government may identify prohibited goods by notification based on an enquiry's findings or other material considered appropriate, while the DGFT enquiry procedure will be prescribed in the Handbook of Procedures 2023. "Forced labour" is defined as work or service exacted under menace of penalty without voluntary consent, in line with the ILO Forced Labour Convention, 1930. These provisions take effect after 30 days from publication in the Official Gazette.
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