Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
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...
Export policy for baryte (natural barium sulphate) is amended on a grade-wise basis. Grade A and Grade B baryte are moved to the Restricted category, so their export now requires DGFT authorisation or licensing under the procedure applicable to restricted items. Grade CDW baryte remains in the Free category and continues to be freely exportable. The amendment applies to baryte under the specified ITC/HS entries and changes the operative export control regime according to specific gravity-based grades.
Export policy for baryte (natural barium sulphate) is amended on a grade-wise basis. Grade A and Grade B baryte are moved to the Restricted category, so their export now requires DGFT authorisation or licensing under the procedure applicable to restricted items. Grade CDW baryte remains in the Free category and continues to be freely exportable. The amendment applies to baryte under the specified ITC/HS entries and changes the operative export control regime according to specific gravity-based grades.
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