Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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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