Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
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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