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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Export documentation for drugs and pharmaceuticals differs by exporter status and product category. Manufacturer exporters of approved drugs must upload prescribed documents through e-Sanchit, while non-manufacturer exporters must obtain an ADC/CDSCO NOC after regulatory document verification; Customs will ordinarily rely on that verification without requesting duplicate documents. For unapproved, new or banned drugs manufactured solely for export, a CDSCO Zonal Office NOC through the SUGAM Portal must precede the State Licensing Authority's manufacturing licence, and Shipping Bill particulars must match the NOC. A temporary post-facto NOC relaxation applies until 30.09.2026 where specified State licensing and regulatory approvals exist.
Export documentation for drugs and pharmaceuticals differs by exporter status and product category. Manufacturer exporters of approved drugs must upload prescribed documents through e-Sanchit, while non-manufacturer exporters must obtain an ADC/CDSCO NOC after regulatory document verification; Customs will ordinarily rely on that verification without requesting duplicate documents. For unapproved, new or banned drugs manufactured solely for export, a CDSCO Zonal Office NOC through the SUGAM Portal must precede the State Licensing Authority's manufacturing licence, and Shipping Bill particulars must match the NOC. A temporary post-facto NOC relaxation applies until 30.09.2026 where specified State licensing and regulatory approvals exist.
Note: It is a system-generated summary and is for quick reference only.
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