Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
DGFT makes amendments in Para 2.31 of the Foreign Trade Policy, 2023 and ITC HS 2022 Schedule 1 Import Policy. It amends import policies for electronics and IT goods, emphasizing compulsory registration requirements and labelling standards. It also introduces provisions for testing and clearance of LED products. These amendments align with the re-notification of the Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 under the BIS Act 2016. The notification is approved by the Minister of Commerce & Industry.
DGFT makes amendments in Para 2.31 of the Foreign Trade Policy, 2023 and ITC HS 2022 Schedule 1 Import Policy. It amends import policies for electronics and IT goods, emphasizing compulsory registration requirements and labelling standards. It also introduces provisions for testing and clearance of LED products. These amendments align with the re-notification of the Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2021 under the BIS Act 2016. The notification is approved by the Minister of Commerce & Industry.
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