Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
The central government has amended the import policy for ITC (HS) code 71131921 (unstudded platinum articles of jewellery) changing its classification from "Free" to "Restricted," effective immediately until 30 April 2026. The amendment is made under powers granted by the Foreign Trade (Development & Regulation) Act, 1992, and relevant provisions of the Foreign Trade Policy 2023, and is issued with ministerial approval by the Department of Commerce/Directorate General responsible for foreign trade.
The central government has amended the import policy for ITC (HS) code 71131921 (unstudded platinum articles of jewellery) changing its classification from "Free" to "Restricted," effective immediately until 30 April 2026. The amendment is made under powers granted by the Foreign Trade (Development & Regulation) Act, 1992, and relevant provisions of the Foreign Trade Policy 2023, and is issued with ministerial approval by the Department of Commerce/Directorate General responsible for foreign trade.
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