Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
The import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC (HS) 0713 60 00 remains "Free" and the permitted free import period is extended from 31.03.2026 to 31.03.2027. The notification amends the Import Policy Conditions in Schedule I of ITC (HS) 2022 under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2023, with the operative effect that imports of Tur/Pigeon Peas continue without restriction until the revised date.
The import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC (HS) 0713 60 00 remains "Free" and the permitted free import period is extended from 31.03.2026 to 31.03.2027. The notification amends the Import Policy Conditions in Schedule I of ITC (HS) 2022 under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2023, with the operative effect that imports of Tur/Pigeon Peas continue without restriction until the revised date.
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