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Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
The proposed insertion of paragraph 2.57(c) of FTP 2023 would exempt export consignments with FOB value up to Rs. 10,000 from the requirement to hold a Registration-cum-Membership Certificate or Certificate of Registration when applying for FTP import/export authorisations, benefits or concessions. The exemption would not apply to items classified as restricted under ITC (HS). The proposal is intended to facilitate small-value exports, particularly through postal, courier and emerging channels, and stakeholders are invited to submit comments within 10 days of the Trade Notice.
The proposed insertion of paragraph 2.57(c) of FTP 2023 would exempt export consignments with FOB value up to Rs. 10,000 from the requirement to hold a Registration-cum-Membership Certificate or Certificate of Registration when applying for FTP import/export authorisations, benefits or concessions. The exemption would not apply to items classified as restricted under ITC (HS). The proposal is intended to facilitate small-value exports, particularly through postal, courier and emerging channels, and stakeholders are invited to submit comments within 10 days of the Trade Notice.
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