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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
The DGFT issued a Standard Operating Procedure (SOP) for exporters to obtain authorizations for restricted seeds and planting materials. Key requirements include submitting product specifications, raw material details, and specific affidavits confirming compliance with regulations like the Biological Diversity Act and Seed Control Order. For seed exports, licenses, chemical treatment declarations, and labeling norms must be adhered to. For non-sowing purposes like rice paddy, an affidavit stating the material is solely for consumption and not sowing is mandated. The SOP aims to facilitate trade and streamline the authorization process.
The DGFT issued a Standard Operating Procedure (SOP) for exporters to obtain authorizations for restricted seeds and planting materials. Key requirements include submitting product specifications, raw material details, and specific affidavits confirming compliance with regulations like the Biological Diversity Act and Seed Control Order. For seed exports, licenses, chemical treatment declarations, and labeling norms must be adhered to. For non-sowing purposes like rice paddy, an affidavit stating the material is solely for consumption and not sowing is mandated. The SOP aims to facilitate trade and streamline the authorization process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
