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...
The export policy for rice under HSN 1006 is amended with immediate effect to limit the Certificate of Inspection requirement from the Export Inspection Council or Export Inspection Agencies. For non-basmati rice, exports to EU Member States and to the European countries of the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland remain subject to the certificate. Exports to remaining European countries are exempt from this requirement for six months from the date of the notification, until 01 October 2026. The amendment applies to the specified ITC(HS) codes for basmati and non-basmati rice and modifies the earlier notification accordingly.
The export policy for rice under HSN 1006 is amended with immediate effect to limit the Certificate of Inspection requirement from the Export Inspection Council or Export Inspection Agencies. For non-basmati rice, exports to EU Member States and to the European countries of the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland remain subject to the certificate. Exports to remaining European countries are exempt from this requirement for six months from the date of the notification, until 01 October 2026. The amendment applies to the specified ITC(HS) codes for basmati and non-basmati rice and modifies the earlier notification accordingly.
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