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...
Para 2.50A of the Handbook of Procedures, 2023 establishes a process for determining whether imported goods were produced wholly or partly using forced labour. DGFT may initiate an enquiry on its own motion or on credible information or a supported complaint, obtain information from importers, exporters, manufacturers and other persons, and consult government bodies, stakeholders, international organisations and expert bodies. After completing the enquiry, DGFT must prepare findings and may recommend that the Central Government prohibit imports of goods found to involve forced labour under the foreign trade framework.
Para 2.50A of the Handbook of Procedures, 2023 establishes a process for determining whether imported goods were produced wholly or partly using forced labour. DGFT may initiate an enquiry on its own motion or on credible information or a supported complaint, obtain information from importers, exporters, manufacturers and other persons, and consult government bodies, stakeholders, international organisations and expert bodies. After completing the enquiry, DGFT must prepare findings and may recommend that the Central Government prohibit imports of goods found to involve forced labour under the foreign trade framework.
Note: It is a system-generated summary and is for quick reference only.