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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Import policy for Yellow Peas under ITC(HS) Code 07131010 has been extended up to 31 March 2027. The item remains freely importable without the Minimum Import Price condition and without port restrictions, subject to registration on the online Import Monitoring System. The extended policy applies to import consignments where the Bill of Lading (Shipped on Board) is issued on or before 31 March 2027. All other terms and conditions in the earlier notifications continue unchanged.
Import policy for Yellow Peas under ITC(HS) Code 07131010 has been extended up to 31 March 2027. The item remains freely importable without the Minimum Import Price condition and without port restrictions, subject to registration on the online Import Monitoring System. The extended policy applies to import consignments where the Bill of Lading (Shipped on Board) is issued on or before 31 March 2027. All other terms and conditions in the earlier notifications continue unchanged.
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