Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
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DGFT inserts five notes under SIONs M-1 to M-8 for gems and jewellery products, with immediate effect, to regulate Advance Authorisation for gold imports. A maximum quantity limit of 100 kilograms is prescribed for gold import under Advance Authorisation. First-time applicants must undergo mandatory physical inspection of their manufacturing facility, and subsequent authorisations are to be considered only after at least 50% of the export obligation under prior gold authorisations is fulfilled. The holder must file fortnightly performance reports certified by an independent Chartered Accountant, while the Regional Authority must send monthly consolidated reports to DGFT Headquarters for monitoring.
DGFT inserts five notes under SIONs M-1 to M-8 for gems and jewellery products, with immediate effect, to regulate Advance Authorisation for gold imports. A maximum quantity limit of 100 kilograms is prescribed for gold import under Advance Authorisation. First-time applicants must undergo mandatory physical inspection of their manufacturing facility, and subsequent authorisations are to be considered only after at least 50% of the export obligation under prior gold authorisations is fulfilled. The holder must file fortnightly performance reports certified by an independent Chartered Accountant, while the Regional Authority must send monthly consolidated reports to DGFT Headquarters for monitoring.
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