Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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FDI restrictions on B2C and inventory-based e-commerce will not apply to exports of goods or products manufactured or produced in India. A proposed new FDI Policy paragraph permits e-commerce entities to operate an inventory-based e-commerce model exclusively for such exports, subject to the Foreign Trade Policy 2023, the Handbook of Procedures, and applicable foreign exchange export regulations. The existing prohibition on FDI in B2C e-commerce and inventory-based e-commerce therefore remains applicable to domestic sales, while the export-specific exemption becomes effective from the date of the FEMA notification.
FDI restrictions on B2C and inventory-based e-commerce will not apply to exports of goods or products manufactured or produced in India. A proposed new FDI Policy paragraph permits e-commerce entities to operate an inventory-based e-commerce model exclusively for such exports, subject to the Foreign Trade Policy 2023, the Handbook of Procedures, and applicable foreign exchange export regulations. The existing prohibition on FDI in B2C e-commerce and inventory-based e-commerce therefore remains applicable to domestic sales, while the export-specific exemption becomes effective from the date of the FEMA notification.
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