Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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The Central Government amended import policy conditions for specified ITC (HS) codes in Chapters 29 and 38, effective immediately, changing several entries to be subject to Chapter Policy Condition No. 07 and requiring certification or permits from the Central insecticide registration authority under the Ministry of Agriculture. Pesticide imports will need a Certificate of Registration and no prohibition under the Insecticides Act. Imports of glufosinate and its salts are "Restricted" when CIF value is below Rs. 1,289/kg and "Free" at or above Rs. 1,289/kg. The revised conditions will be reviewed after one year from Notification No. 54/2024.
The Central Government amended import policy conditions for specified ITC (HS) codes in Chapters 29 and 38, effective immediately, changing several entries to be subject to Chapter Policy Condition No. 07 and requiring certification or permits from the Central insecticide registration authority under the Ministry of Agriculture. Pesticide imports will need a Certificate of Registration and no prohibition under the Insecticides Act. Imports of glufosinate and its salts are "Restricted" when CIF value is below Rs. 1,289/kg and "Free" at or above Rs. 1,289/kg. The revised conditions will be reviewed after one year from Notification No. 54/2024.
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