Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
Central government notification, issued under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, immediately exempts exports of specified agricultural commodities to Bhutan from applicable restrictions or prohibitions until further notice. The exemption covers milk and dairy products, potatoes, tomatoes, onions, lentils, tea, various categories of wheat and rice and their flours, a range of edible oils and fats, sugar and molasses, and salt, identified by ITC(HS) codes in the annexed table. The measure takes effect immediately and remains in force until superseded.
Central government notification, issued under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, immediately exempts exports of specified agricultural commodities to Bhutan from applicable restrictions or prohibitions until further notice. The exemption covers milk and dairy products, potatoes, tomatoes, onions, lentils, tea, various categories of wheat and rice and their flours, a range of edible oils and fats, sugar and molasses, and salt, identified by ITC(HS) codes in the annexed table. The measure takes effect immediately and remains in force until superseded.
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