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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The DGFT has issued Notification No. 79/2023, dated March 18, 2024. The principal amendment extends the import of Urea (agricultural grade) through Indian Potash Limited (IPL) until March 31, 2025, from the previous deadline of March 31, 2024. - The import of Urea remains permitted through Rashtriya Chemicals and Fertilizers (RCF) and National Fertilizers Limited (NFL), subject to Para 2.21 of the Foreign Trade Policy 2023. This aspect of the policy remains unchanged.
The DGFT has issued Notification No. 79/2023, dated March 18, 2024. The principal amendment extends the import of Urea (agricultural grade) through Indian Potash Limited (IPL) until March 31, 2025, from the previous deadline of March 31, 2024. - The import of Urea remains permitted through Rashtriya Chemicals and Fertilizers (RCF) and National Fertilizers Limited (NFL), subject to Para 2.21 of the Foreign Trade Policy 2023. This aspect of the policy remains unchanged.
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