Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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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