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 authority amends export policy to restrict export of Red Sanders logs and roots to a Restricted Export Authorisation requiring a PCCF-issued certificate of origin, post-physical verification stock certificates, and case-by-case vetting subject to CITES and other conditions; MOEF&CC will set annual quotas informed by NDF studies and CITES recommendations, with a zero quota for wild specimens until states implement geo-referenced digital inventories and harvest/rotation plans. Effectively, artificially propagated annual export quotas (April-March) are: Andhra Pradesh 280 MT, Tamil Nadu 900 MT, Karnataka 10 MT, Gujarat 100 MT (total 1,290 MT).
The central authority amends export policy to restrict export of Red Sanders logs and roots to a Restricted Export Authorisation requiring a PCCF-issued certificate of origin, post-physical verification stock certificates, and case-by-case vetting subject to CITES and other conditions; MOEF&CC will set annual quotas informed by NDF studies and CITES recommendations, with a zero quota for wild specimens until states implement geo-referenced digital inventories and harvest/rotation plans. Effectively, artificially propagated annual export quotas (April-March) are: Andhra Pradesh 280 MT, Tamil Nadu 900 MT, Karnataka 10 MT, Gujarat 100 MT (total 1,290 MT).
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