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...
For export consignments, test reports from NABL-accredited laboratories, EPC-recognised laboratories or other recognised agencies may be accepted for compliance with the destination country's regulatory requirements, and the proper officer need not mandatorily send such samples to CRCL where there is no risk-based intervention or intelligence. Where risk-based intervention or intelligence exists, the existing procedure for withdrawal and testing of samples, including referral to CRCL or other accredited laboratories, continues to apply. The procedure for import consignments is unchanged and import samples remain subject to existing drawal and testing instructions.
For export consignments, test reports from NABL-accredited laboratories, EPC-recognised laboratories or other recognised agencies may be accepted for compliance with the destination country's regulatory requirements, and the proper officer need not mandatorily send such samples to CRCL where there is no risk-based intervention or intelligence. Where risk-based intervention or intelligence exists, the existing procedure for withdrawal and testing of samples, including referral to CRCL or other accredited laboratories, continues to apply. The procedure for import consignments is unchanged and import samples remain subject to existing drawal and testing instructions.
Note: It is a system-generated summary and is for quick reference only.
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