Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Tariff values for specified edible oils, brass scrap, gold and silver are substituted for customs valuation purposes from 16 July 2026. The revised values cover crude and refined palm oil and palmolein, crude soya bean oil, and brass scrap on a per-metric-tonne basis. Separate tariff values apply to eligible gold and silver imports, specified gold bars, coins and findings, and specified silver forms, medallions and coins, subject to the stated exclusions and conditions. The tariff value for areca nuts remains unchanged.
Tariff values for specified edible oils, brass scrap, gold and silver are substituted for customs valuation purposes from 16 July 2026. The revised values cover crude and refined palm oil and palmolein, crude soya bean oil, and brass scrap on a per-metric-tonne basis. Separate tariff values apply to eligible gold and silver imports, specified gold bars, coins and findings, and specified silver forms, medallions and coins, subject to the stated exclusions and conditions. The tariff value for areca nuts remains unchanged.
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