Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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