Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Notification No. 25/2023-Cus exempts non-sensitive inputs imported against a valid DFIA without requiring correlation of technical characteristics, quality or specifications, provided the goods match the endorsed description and satisfy the value and quantity limits in the authorisation. The exemption is confined to strict compliance with the DFIA licence, relevant SION norms and attached conditions; Customs must assess imports exactly as authorised, without adding to or diluting those terms. Where SION prescribes an actual user condition, the exemption is unavailable if that condition is breached. Conditions embedded in the DFIA scheme and licence sheet remain legally effective under the policy framework.
Notification No. 25/2023-Cus exempts non-sensitive inputs imported against a valid DFIA without requiring correlation of technical characteristics, quality or specifications, provided the goods match the endorsed description and satisfy the value and quantity limits in the authorisation. The exemption is confined to strict compliance with the DFIA licence, relevant SION norms and attached conditions; Customs must assess imports exactly as authorised, without adding to or diluting those terms. Where SION prescribes an actual user condition, the exemption is unavailable if that condition is breached. Conditions embedded in the DFIA scheme and licence sheet remain legally effective under the policy framework.
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