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Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Certificates of Origin continue to be treated as instruments evidencing the origin of goods imported into any country, and the existing classification into preferential and non-preferential certificates is retained. The list of authorised issuing agencies remains in Appendices 2B, 2C, 2D and 2E. All authorised agencies must now accept applications and issue Certificates of Origin only through the designated electronic platform, currently trade.gov.in, or any other platform DGFT may later designate. Manual issuance outside the prescribed platform is not permitted and may result in revocation of authorisation.
Certificates of Origin continue to be treated as instruments evidencing the origin of goods imported into any country, and the existing classification into preferential and non-preferential certificates is retained. The list of authorised issuing agencies remains in Appendices 2B, 2C, 2D and 2E. All authorised agencies must now accept applications and issue Certificates of Origin only through the designated electronic platform, currently trade.gov.in, or any other platform DGFT may later designate. Manual issuance outside the prescribed platform is not permitted and may result in revocation of authorisation.
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