Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The DGFT enlists 14 agencies as Pre-Shipment Inspection Agencies in Appendix-2G under para 2.52(c) of the HBP, 2023, and recognises them for online issuance of Pre-Shipment Inspection Certificates through the DGFT portal with effect from publication. It also permits two existing PSIAs to add approved instruments to their existing authorisations. The enlisted and updated agencies must maintain valid calibration certificates, a valid bank guarantee, correct instrument-to-area mapping where required, a registered office and operative bank account in India, and compliance with the FTP, HBP and DGFT guidelines.
The DGFT enlists 14 agencies as Pre-Shipment Inspection Agencies in Appendix-2G under para 2.52(c) of the HBP, 2023, and recognises them for online issuance of Pre-Shipment Inspection Certificates through the DGFT portal with effect from publication. It also permits two existing PSIAs to add approved instruments to their existing authorisations. The enlisted and updated agencies must maintain valid calibration certificates, a valid bank guarantee, correct instrument-to-area mapping where required, a registered office and operative bank account in India, and compliance with the FTP, HBP and DGFT guidelines.
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