Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
The GoI's DGFT issued Notification No. 13/2025-26 amending import policy conditions for roller chains under Chapter 73 of ITC (HS), 2022. The amendment restricts imports of roller chains and parts with CIF value below Rs. 235 per kilogram, categorizing such imports as 'Restricted' under HS codes 73151100, 73151900, and 73159000. Previously unrestricted items are now subject to import limitations, effectively implementing a value-based import control mechanism for specific metallic chain products. The notification takes immediate effect and was approved by the Minister of Commerce & Industry.
The GoI's DGFT issued Notification No. 13/2025-26 amending import policy conditions for roller chains under Chapter 73 of ITC (HS), 2022. The amendment restricts imports of roller chains and parts with CIF value below Rs. 235 per kilogram, categorizing such imports as 'Restricted' under HS codes 73151100, 73151900, and 73159000. Previously unrestricted items are now subject to import limitations, effectively implementing a value-based import control mechanism for specific metallic chain products. The notification takes immediate effect and was approved by the Minister of Commerce & Industry.
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