Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
A temporarily expanded 9.22-acre land parcel at Centralized Parking Plaza is declared a Customs Area for storage of Direct Port Delivery import goods. The authorised operator must manage operations under the Handling of Cargo in Customs Area Regulations, 2009, physically segregate the parcel by fencing, and ensure that hazardous, chemical, volatile or explosive cargo is not stored there. JNPA and the authorised operator are eneable for the safety, tally and secure transit of DPD goods stored only for this purpose. The notification applies subject to the Customs Act and related instructions, remains valid until 30.06.2026 unless renewed, and may be withdrawn without notice for any deviation.
A temporarily expanded 9.22-acre land parcel at Centralized Parking Plaza is declared a Customs Area for storage of Direct Port Delivery import goods. The authorised operator must manage operations under the Handling of Cargo in Customs Area Regulations, 2009, physically segregate the parcel by fencing, and ensure that hazardous, chemical, volatile or explosive cargo is not stored there. JNPA and the authorised operator are eneable for the safety, tally and secure transit of DPD goods stored only for this purpose. The notification applies subject to the Customs Act and related instructions, remains valid until 30.06.2026 unless renewed, and may be withdrawn without notice for any deviation.
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