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...
ICD Janori procedure is amended to expressly permit LCL export transhipment by Closed Body Trucks under Customs seal to a Gateway Port for consolidation and shipment. Exporters or Customs Brokers must file the Shipping Bill electronically, complete assessment and PGA clearances at ICD Janori, and obtain an ETP through ICES; stuffing, sealing, and LEO are to occur only after examination and compliance checks. At the Gateway Port CFS, seals and documents are verified, and if intact no further examination is done; broken seals trigger 100% examination and possible action against the custodian. Bond re-credit, drawback, and IGST refund depend on EGM reconciliation and confirmed export, and prohibited or restricted goods are excluded.
ICD Janori procedure is amended to expressly permit LCL export transhipment by Closed Body Trucks under Customs seal to a Gateway Port for consolidation and shipment. Exporters or Customs Brokers must file the Shipping Bill electronically, complete assessment and PGA clearances at ICD Janori, and obtain an ETP through ICES; stuffing, sealing, and LEO are to occur only after examination and compliance checks. At the Gateway Port CFS, seals and documents are verified, and if intact no further examination is done; broken seals trigger 100% examination and possible action against the custodian. Bond re-credit, drawback, and IGST refund depend on EGM reconciliation and confirmed export, and prohibited or restricted goods are excluded.
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