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...
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
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