Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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.