Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Notification No. 62/2022-Customs is further amended by inserting a new entry in Table I after S. No. 825, covering tariff item 26020010 for all goods at a customs duty rate of 0.0. The amendment operates under section 25(1) of the Customs Act, 1962 and changes the duty treatment of the specified imported goods under the principal notification. It is issued as a further amendment to the existing customs exemption framework for imports from Australia.
Notification No. 62/2022-Customs is further amended by inserting a new entry in Table I after S. No. 825, covering tariff item 26020010 for all goods at a customs duty rate of 0.0. The amendment operates under section 25(1) of the Customs Act, 1962 and changes the duty treatment of the specified imported goods under the principal notification. It is issued as a further amendment to the existing customs exemption framework for imports from Australia.
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