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 ...
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
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