Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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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.
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