Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
The DGFT amends the RELIEF notification under the Export Promotion Mission to expand the eligible destination list for shipments meant for delivery or transshipment. Egypt and Jordan are added to the countries already notified for the purposes of paras 6.2, 7.2 and 8.2, while all other provisions of the earlier notification remain unchanged. The amendment operates to extend RELIEF support to exporters affected by continuing logistics disruptions involving those destinations.
The DGFT amends the RELIEF notification under the Export Promotion Mission to expand the eligible destination list for shipments meant for delivery or transshipment. Egypt and Jordan are added to the countries already notified for the purposes of paras 6.2, 7.2 and 8.2, while all other provisions of the earlier notification remain unchanged. The amendment operates to extend RELIEF support to exporters affected by continuing logistics disruptions involving those destinations.
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