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...
The GoI's DGFT issued Notification No. 06/2025-26 inserting Para 2.20A in Foreign Trade Policy 2023, comprehensively prohibiting direct or indirect import and transit of all goods originating from or exported by Pakistan. Implemented under Sections 3 and 5 of Foreign Trade (Development & Regulation) Act, 1992, the prohibition applies immediately and encompasses all goods irrespective of importability status. The measure is justified on grounds of national security and public policy, with any exceptions requiring explicit governmental approval. The notification effectively creates a comprehensive trade embargo against Pakistani goods until further governmental orders.
The GoI's DGFT issued Notification No. 06/2025-26 inserting Para 2.20A in Foreign Trade Policy 2023, comprehensively prohibiting direct or indirect import and transit of all goods originating from or exported by Pakistan. Implemented under Sections 3 and 5 of Foreign Trade (Development & Regulation) Act, 1992, the prohibition applies immediately and encompasses all goods irrespective of importability status. The measure is justified on grounds of national security and public policy, with any exceptions requiring explicit governmental approval. The notification effectively creates a comprehensive trade embargo against Pakistani goods until further governmental orders.
Note: It is a system-generated summary and is for quick reference only.