Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
The Directorate General of Foreign Trade (DGFT) in India has issued Notification No. 81/2023, amending the export policy of onions. The amendment extends the prohibition on the export of onions under HS Code 0703 10 19 until further orders, effectively prolonging the restriction beyond its initial expiration date of 31st March 2024. - The objective of the amendment is to ensure domestic availability and price stability of onions, considering their significance in Indian agriculture and culinary practices.
The Directorate General of Foreign Trade (DGFT) in India has issued Notification No. 81/2023, amending the export policy of onions. The amendment extends the prohibition on the export of onions under HS Code 0703 10 19 until further orders, effectively prolonging the restriction beyond its initial expiration date of 31st March 2024. - The objective of the amendment is to ensure domestic availability and price stability of onions, considering their significance in Indian agriculture and culinary practices.
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