Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
The DGFT aligned the RoDTEP Schedule in Appendices 4R and 4RE with amendments to the First Schedule to the Customs Tariff Act, effective 01.05.2026. The notification adds 142 8-digit tariff lines, deletes 50 lines, and revises the descriptions of 2 lines, while updating the applicable RoDTEP rates and value caps for the revised items. It also identifies omitted tariff items and reflects description changes for specific entries in the annexures, with the updated rates made available on the DGFT portal.
The DGFT aligned the RoDTEP Schedule in Appendices 4R and 4RE with amendments to the First Schedule to the Customs Tariff Act, effective 01.05.2026. The notification adds 142 8-digit tariff lines, deletes 50 lines, and revises the descriptions of 2 lines, while updating the applicable RoDTEP rates and value caps for the revised items. It also identifies omitted tariff items and reflects description changes for specific entries in the annexures, with the updated rates made available on the DGFT portal.
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