Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
The DGFT extended the "Free" import policy for Tur/Pigeon Peas [ITC(HS) 0713 60 00] under ITC (HS) 2022, Schedule I (Import Policy) till 31.03.2026 in exercise of powers conferred by Sections 3 and 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraphs 1.02 and 2.01 of FTP 2023.
The DGFT extended the "Free" import policy for Tur/Pigeon Peas [ITC(HS) 0713 60 00] under ITC (HS) 2022, Schedule I (Import Policy) till 31.03.2026 in exercise of powers conferred by Sections 3 and 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with paragraphs 1.02 and 2.01 of FTP 2023.
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