International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
The Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
The Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
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