SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Circular No. 2/2024-Customs issued by the Government of India's Ministry of Finance aims to promote gender equality in international trade. It emphasizes the need for women's representation across all levels and roles in the trade sector be it as traders, customs house agents, freight forwarders, or customs brokers and outlines specific measures for achieving this goal. Key points include encouraging women's participation in trade committees, incorporating women's perspectives into agenda items, establishing dedicated support mechanisms, and providing training opportunities for women in logistics and customs.
Circular No. 2/2024-Customs issued by the Government of India's Ministry of Finance aims to promote gender equality in international trade. It emphasizes the need for women's representation across all levels and roles in the trade sector be it as traders, customs house agents, freight forwarders, or customs brokers and outlines specific measures for achieving this goal. Key points include encouraging women's participation in trade committees, incorporating women's perspectives into agenda items, establishing dedicated support mechanisms, and providing training opportunities for women in logistics and customs.
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