Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Procedure notifies DGFT's operative framework for a second-round TRQ allocation of gold under India-UAE CEPA, limiting available quantity to 80 MT and conducting allocation via competitive e-auction. Eligibility is broadened per Annexure-IV of Appendix-2A (BIS hallmark and GSTIN required; imports of gold dore excluded), with capped maximum allocations for micro, small and medium enterprises and other units; TRQ authorisations issued are valid for six months. The tender prescribes a 51-bucket price bid mechanism, technical qualification, bid security and participation fee, forfeiture and Denied Entity List consequences for fraudulent or non-compliant bidders, EFC allocation and DGFT's rights to amend, suspend or cancel the process under Indian law.
Procedure notifies DGFT's operative framework for a second-round TRQ allocation of gold under India-UAE CEPA, limiting available quantity to 80 MT and conducting allocation via competitive e-auction. Eligibility is broadened per Annexure-IV of Appendix-2A (BIS hallmark and GSTIN required; imports of gold dore excluded), with capped maximum allocations for micro, small and medium enterprises and other units; TRQ authorisations issued are valid for six months. The tender prescribes a 51-bucket price bid mechanism, technical qualification, bid security and participation fee, forfeiture and Denied Entity List consequences for fraudulent or non-compliant bidders, EFC allocation and DGFT's rights to amend, suspend or cancel the process under Indian law.
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