Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
The GoI's DGFT issued Notification No. 16/2025-26 extending the import policy for Yellow Peas (ITC HS Code 07131010) until 31 March 2026. The extension maintains "Free" import status without Minimum Import Price (MIP) or port restrictions, contingent upon online Import Monitoring System registration. Imports are permitted for consignments with Bills of Lading issued on or before 31 March 2026, implementing modifications to the existing trade policy under Foreign Trade (Development & Regulation) Act, 1992, with all previous notification terms remaining unchanged.
The GoI's DGFT issued Notification No. 16/2025-26 extending the import policy for Yellow Peas (ITC HS Code 07131010) until 31 March 2026. The extension maintains "Free" import status without Minimum Import Price (MIP) or port restrictions, contingent upon online Import Monitoring System registration. Imports are permitted for consignments with Bills of Lading issued on or before 31 March 2026, implementing modifications to the existing trade policy under Foreign Trade (Development & Regulation) Act, 1992, with all previous notification terms remaining unchanged.
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