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...
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.
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