Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak rice under the HS Code 1006 30 90, categorizing it as non-basmati white rice (semi-milled or wholly milled rice, whether or not polished or glazed: Other). Notably, the export of this rice variant is generally prohibited, with an exceptional allowance for an aggregate quantity not exceeding one thousand metric tonnes through designated customs stations.
Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak rice under the HS Code 1006 30 90, categorizing it as non-basmati white rice (semi-milled or wholly milled rice, whether or not polished or glazed: Other). Notably, the export of this rice variant is generally prohibited, with an exceptional allowance for an aggregate quantity not exceeding one thousand metric tonnes through designated customs stations.
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