Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
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...
The export policy for wheat or meslin flour, including atta, maida, semolina, wholemeal atta and resultant atta classified under ITC (HS) Code 11010000, is revised from Prohibited to Free with immediate effect. Exports of these wheat flour and related products may therefore be undertaken without the prior prohibition applicable under the earlier export policy, subject to applicable foreign trade requirements.
The export policy for wheat or meslin flour, including atta, maida, semolina, wholemeal atta and resultant atta classified under ITC (HS) Code 11010000, is revised from Prohibited to Free with immediate effect. Exports of these wheat flour and related products may therefore be undertaken without the prior prohibition applicable under the earlier export policy, subject to applicable foreign trade requirements.
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