Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
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...
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the Schedule entry for Sr. No. 50 with "Standalone Hard Disk Drives" and linking it to IS 13252: Part 1: 2010. USB Type External Hard Disk Drives remain governed by the existing notified provisions. For other standalone HDDs, the compulsory registration regime under the 2021 Order applies from 5 November. The customs instruction directs field officers to be sensitised to this change and to implement the amended registration requirement accordingly.
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the Schedule entry for Sr. No. 50 with "Standalone Hard Disk Drives" and linking it to IS 13252: Part 1: 2010. USB Type External Hard Disk Drives remain governed by the existing notified provisions. For other standalone HDDs, the compulsory registration regime under the 2021 Order applies from 5 November. The customs instruction directs field officers to be sensitised to this change and to implement the amended registration requirement accordingly.
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