Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are substituted under the customs valuation framework. The revised tables prescribe tariff values for crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, specified gold and silver forms, and areca nuts. The gold and silver entries distinguish goods qualifying for specified customs-notification benefits and certain other prescribed forms, while excluding particular silver articles and certain post, courier or baggage imports where stated. The revised tariff values take effect from 15 August 2026.
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are substituted under the customs valuation framework. The revised tables prescribe tariff values for crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, specified gold and silver forms, and areca nuts. The gold and silver entries distinguish goods qualifying for specified customs-notification benefits and certain other prescribed forms, while excluding particular silver articles and certain post, courier or baggage imports where stated. The revised tariff values take effect from 15 August 2026.
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