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...
CBIC revises customs tariff values under section 14 of the Customs Act for specified imports by substituting Tables 1 to 3 in the 2001 tariff-value notification. The amended values cover edible oils, brass scrap, gold, silver and areca nuts, including separate tariff values for crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, gold and silver forms covered by the relevant exemption-linked entries, and areca nuts at the existing value. The notification takes effect from 1 July 2026.
CBIC revises customs tariff values under section 14 of the Customs Act for specified imports by substituting Tables 1 to 3 in the 2001 tariff-value notification. The amended values cover edible oils, brass scrap, gold, silver and areca nuts, including separate tariff values for crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, gold and silver forms covered by the relevant exemption-linked entries, and areca nuts at the existing value. The notification takes effect from 1 July 2026.
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