Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
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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.
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