Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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