Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
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