Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Self-sealing permission for electronic sealing (RFID) of containerised cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled by the jurisdictional Principal Commissioner or Commissioner for non-compliance, misuse of the facility or any other valid reason, and all such permissions must be reflected in the EDI system. As a facilitation measure, permissions granted by the Commissionerate are subject to review every three years. For review, exporters must submit the prescribed request letter, earlier permission, authorised signatory details, valid IEC/PAN/GSTN and other registrations, proof of premises, declaration of previous cases or SCNs, and particulars of export goods with HSN codes.
Self-sealing permission for electronic sealing (RFID) of containerised cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled by the jurisdictional Principal Commissioner or Commissioner for non-compliance, misuse of the facility or any other valid reason, and all such permissions must be reflected in the EDI system. As a facilitation measure, permissions granted by the Commissionerate are subject to review every three years. For review, exporters must submit the prescribed request letter, earlier permission, authorised signatory details, valid IEC/PAN/GSTN and other registrations, proof of premises, declaration of previous cases or SCNs, and particulars of export goods with HSN codes.
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