Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Suspension of 544 Standard Input Output Norms (SIONs) is proposed because they remained unutilised under the Advance Authorisation and Duty-Free Import Authorisation schemes during the preceding three financial years. DGFT invites exporters, importers, export promotion bodies, industry associations and other stakeholders to submit comments and supporting material within 15 days, particularly reasons for retaining any listed SION and details of actual or proposed scheme utilisation. Following the consultation period and consideration of submissions, the listed SIONs may be suspended; comments received after the deadline may not be considered.
Suspension of 544 Standard Input Output Norms (SIONs) is proposed because they remained unutilised under the Advance Authorisation and Duty-Free Import Authorisation schemes during the preceding three financial years. DGFT invites exporters, importers, export promotion bodies, industry associations and other stakeholders to submit comments and supporting material within 15 days, particularly reasons for retaining any listed SION and details of actual or proposed scheme utilisation. Following the consultation period and consideration of submissions, the listed SIONs may be suspended; comments received after the deadline may not be considered.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
