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...
The central government amended export policy under HSN 1006 effective 3 October 2025: exports of basmati and non-basmati rice to EU member states and to the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland require a Certificate of Inspection issued by the Export Inspection Council/Export Inspection Agency, while exports to other European countries are exempt from that certificate requirement for six months, until 2 April 2026. The amendment is issued under powers conferred by the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.
The central government amended export policy under HSN 1006 effective 3 October 2025: exports of basmati and non-basmati rice to EU member states and to the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland require a Certificate of Inspection issued by the Export Inspection Council/Export Inspection Agency, while exports to other European countries are exempt from that certificate requirement for six months, until 2 April 2026. The amendment is issued under powers conferred by the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy.
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