Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Special Advance Authorisations permit duty-free imports of polyester knitted fabrics for manufacturing and exporting apparel under paragraph 4.04A of the Foreign Trade Policy. The Minimum Import Price condition does not by itself displace this exemption because the relevant DGFT notification expressly recognises imports by Special Advance Authorisation holders, subject to the stipulated restriction on sale in the Domestic Tariff Area. Eligibility for duty exemption therefore depends on compliance with the authorisation framework and the applicable Domestic Tariff Area condition, rather than on the Minimum Import Price condition alone.
Special Advance Authorisations permit duty-free imports of polyester knitted fabrics for manufacturing and exporting apparel under paragraph 4.04A of the Foreign Trade Policy. The Minimum Import Price condition does not by itself displace this exemption because the relevant DGFT notification expressly recognises imports by Special Advance Authorisation holders, subject to the stipulated restriction on sale in the Domestic Tariff Area. Eligibility for duty exemption therefore depends on compliance with the authorisation framework and the applicable Domestic Tariff Area condition, rather than on the Minimum Import Price condition alone.
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