Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Central government amended import policy for specific Chapter 48 HS codes to require compulsory PIMS registration and impose a Minimum Import Price (MIP) of INR 67,220 per MT CIF for Virgin Multi-layer Paper Board (VPB), classifying VPB imports below that CIF as "Restricted" until 31 March 2026; prior conditions (free import subject to PIMS; prohibition on stock lots) remain in force. Amendment is effected under powers of the Foreign Trade (Development & Regulation) Act, 1992 and relevant Foreign Trade Policy provisions.
Central government amended import policy for specific Chapter 48 HS codes to require compulsory PIMS registration and impose a Minimum Import Price (MIP) of INR 67,220 per MT CIF for Virgin Multi-layer Paper Board (VPB), classifying VPB imports below that CIF as "Restricted" until 31 March 2026; prior conditions (free import subject to PIMS; prohibition on stock lots) remain in force. Amendment is effected under powers of the Foreign Trade (Development & Regulation) Act, 1992 and relevant Foreign Trade Policy provisions.
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