International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Import of suspension grade PVC resin under ITC (HS) code 39041020 is changed from free to restricted with immediate effect. For six months from publication, imports with a CIF value above USD 0.766 per kilogram remain free, while imports at or below that value are restricted. The minimum import price condition does not apply to imports by 100% EOUs, SEZ units, or under the Advance Authorisation Scheme, provided the imported inputs are not sold into the Domestic Tariff Area.
Import of suspension grade PVC resin under ITC (HS) code 39041020 is changed from free to restricted with immediate effect. For six months from publication, imports with a CIF value above USD 0.766 per kilogram remain free, while imports at or below that value are restricted. The minimum import price condition does not apply to imports by 100% EOUs, SEZ units, or under the Advance Authorisation Scheme, provided the imported inputs are not sold into the Domestic Tariff Area.
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