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...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
The Central Government amends the export policy for ethyl alcohol (ITC(HS) 22072000) to add a condition allowing export of Second Generation (2G) ethanol-defined by cellulosic, non-food and residue feedstocks meeting IS 15464 and low-GHG criteria-for fuel and non-fuel uses, subject to a valid export authorization and feedstock certification from the competent authority; the change is issued under powers conferred by the Foreign Trade (Development & Regulation) Act and Foreign Trade Policy and takes effect immediately.
The Central Government amends the export policy for ethyl alcohol (ITC(HS) 22072000) to add a condition allowing export of Second Generation (2G) ethanol-defined by cellulosic, non-food and residue feedstocks meeting IS 15464 and low-GHG criteria-for fuel and non-fuel uses, subject to a valid export authorization and feedstock certification from the competent authority; the change is issued under powers conferred by the Foreign Trade (Development & Regulation) Act and Foreign Trade Policy and takes effect immediately.
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