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...
BCD exemption is extended to specified goods used in manufacturing an Inductor Coil Module for wireless charging of cellular mobile phones, subject to the stated end-use conditions. The covered items include NC (Nano-Crystalline) Assembly, E-Shield, PET Liner, PC Shim (with Z-Liner), Main Stranded Coil and NFC Coil, and NdFeB Magnets. The exemption applies at nil duty and operates for imports used in the specified manufacture, with the proviso that it ceases after 31 March 2029. The notification also inserts detailed product explanations to define each eligible component.
BCD exemption is extended to specified goods used in manufacturing an Inductor Coil Module for wireless charging of cellular mobile phones, subject to the stated end-use conditions. The covered items include NC (Nano-Crystalline) Assembly, E-Shield, PET Liner, PC Shim (with Z-Liner), Main Stranded Coil and NFC Coil, and NdFeB Magnets. The exemption applies at nil duty and operates for imports used in the specified manufacture, with the proviso that it ceases after 31 March 2029. The notification also inserts detailed product explanations to define each eligible component.
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