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 authority amended import policy for ITC (HS) codes 08028090 and 20081991: imports of Areca Nut (08028090) are prohibited except where CIF value is Rs. 351/kg or above; for 20081991, imports are generally free but Roasted Areca Nuts with CIF under Rs. 351/kg are prohibited while other roasted nuts and seeds remain free. The Rs. 351/kg minimum import price does not apply to 100% Export Oriented Units, units in SEZs, or imports under the Advance Authorization Scheme. The measure was issued by the Central authority under the Foreign Trade Act.
The authority amended import policy for ITC (HS) codes 08028090 and 20081991: imports of Areca Nut (08028090) are prohibited except where CIF value is Rs. 351/kg or above; for 20081991, imports are generally free but Roasted Areca Nuts with CIF under Rs. 351/kg are prohibited while other roasted nuts and seeds remain free. The Rs. 351/kg minimum import price does not apply to 100% Export Oriented Units, units in SEZs, or imports under the Advance Authorization Scheme. The measure was issued by the Central authority under the Foreign Trade Act.
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