Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Registered Investment Advisers and Research Analysts seeking to communicate certified past performance data to clients, including prospective clients, must enrol with the Past Risk and Return Verification Agency (PaRRVA) by September 03, 2026. The circular extends the previously prescribed enrolment deadline to facilitate smooth implementation of the PaRRVA framework. Advisers and analysts that do not enrol by the extended deadline cannot communicate certified past performance data to clients under the framework.
Registered Investment Advisers and Research Analysts seeking to communicate certified past performance data to clients, including prospective clients, must enrol with the Past Risk and Return Verification Agency (PaRRVA) by September 03, 2026. The circular extends the previously prescribed enrolment deadline to facilitate smooth implementation of the PaRRVA framework. Advisers and analysts that do not enrol by the extended deadline cannot communicate certified past performance data to clients under the framework.
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