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...
The all-industry rates of duty drawback for specified gold jewellery, silver jewellery and silver articles under Chapter 71 are revised by amending the schedule to Notification No. 77/2023-Customs (N.T.). The revised rates apply to tariff items 711301, 711302 and 711401, replacing the previously prescribed entries in the drawback schedule. This updates the duty drawback entitlement applicable to exports covered by those tariff items under the Customs and Central Excise Duties Drawback Rules, 2017.
The all-industry rates of duty drawback for specified gold jewellery, silver jewellery and silver articles under Chapter 71 are revised by amending the schedule to Notification No. 77/2023-Customs (N.T.). The revised rates apply to tariff items 711301, 711302 and 711401, replacing the previously prescribed entries in the drawback schedule. This updates the duty drawback entitlement applicable to exports covered by those tariff items under the Customs and Central Excise Duties Drawback Rules, 2017.
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