Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
DGFT has removed "Walnut in any form" from Appendix-4J of the Handbook of Procedures 2023 by deleting entry Serial No. 13. This amendment was executed under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy 2023. The modification streamlines export obligations for this specific input that previously carried a pre-import condition under Advance Authorizations. The deletion was implemented to facilitate ease of doing business for exporters, effectively eliminating regulatory requirements previously applicable to walnuts under the specified appendix.
DGFT has removed "Walnut in any form" from Appendix-4J of the Handbook of Procedures 2023 by deleting entry Serial No. 13. This amendment was executed under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy 2023. The modification streamlines export obligations for this specific input that previously carried a pre-import condition under Advance Authorizations. The deletion was implemented to facilitate ease of doing business for exporters, effectively eliminating regulatory requirements previously applicable to walnuts under the specified appendix.
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