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 DGFT amended Para 2.03(A)(i)(g) of Foreign Trade Policy 2023 through Notification No. 20/2025-26 dated 23rd June 2025, exercising powers under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act 1992. The amendment removes the 180-day Export Obligation period restriction for textile products under Quality Control Orders exemption while retaining it for chemical products notified by DCPC. Consequently, Advance Authorisation holders importing textile inputs subject to mandatory QCOs will now follow standard Export Obligation periods as prescribed in Para 4.40 of Handbook of Procedures, rather than the previously mandated 180-day restriction from import clearance date. The notification took immediate effect upon issuance.
The DGFT amended Para 2.03(A)(i)(g) of Foreign Trade Policy 2023 through Notification No. 20/2025-26 dated 23rd June 2025, exercising powers under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act 1992. The amendment removes the 180-day Export Obligation period restriction for textile products under Quality Control Orders exemption while retaining it for chemical products notified by DCPC. Consequently, Advance Authorisation holders importing textile inputs subject to mandatory QCOs will now follow standard Export Obligation periods as prescribed in Para 4.40 of Handbook of Procedures, rather than the previously mandated 180-day restriction from import clearance date. The notification took immediate effect upon issuance.
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