Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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.
Note: It is a system-generated summary and is for quick reference only.