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...
A trade authority amended TRQ procedures for tariff heading 7108 under the CEPA by requiring applicants to hold Bureau of Standards hallmarking registration and GST registration; imports of gold dore remain ineligible. TRQ allocations will be made via a competitive online bidding/tender process. Eligible applicants must apply online through the authority's import management system during prescribed windows; detailed submission periods and bidding modalities will be announced annually by trade notice.
A trade authority amended TRQ procedures for tariff heading 7108 under the CEPA by requiring applicants to hold Bureau of Standards hallmarking registration and GST registration; imports of gold dore remain ineligible. TRQ allocations will be made via a competitive online bidding/tender process. Eligible applicants must apply online through the authority's import management system during prescribed windows; detailed submission periods and bidding modalities will be announced annually by trade notice.
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