Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Certificates of Origin for exports from India may be issued only by agencies authorised by the DGFT, and those agencies must issue them in the manner prescribed from time to time. IEC holders using Certificates of Origin must use the same invoice numbers in the Certificates of Origin and the corresponding Shipping Bills to enable automated verification. The approved exporter self-certification scheme is retained and restated: manufacturers who are also Status Holders may self-certify origin for eligible manufactured goods to claim preferential treatment under applicable PTAs, FTAs, CECAs and CEPAs, subject to recognition by DGFT and the conditions, infrastructure and manpower requirements set out in the Handbook of Procedures and Appendix 2F.
Certificates of Origin for exports from India may be issued only by agencies authorised by the DGFT, and those agencies must issue them in the manner prescribed from time to time. IEC holders using Certificates of Origin must use the same invoice numbers in the Certificates of Origin and the corresponding Shipping Bills to enable automated verification. The approved exporter self-certification scheme is retained and restated: manufacturers who are also Status Holders may self-certify origin for eligible manufactured goods to claim preferential treatment under applicable PTAs, FTAs, CECAs and CEPAs, subject to recognition by DGFT and the conditions, infrastructure and manpower requirements set out in the Handbook of Procedures and Appendix 2F.
Note: It is a system-generated summary and is for quick reference only.