Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
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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