Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Page of 4817
Press 'Enter' after typing page number.
621 to 640 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Goods imported into an SEZ for authorised operations remain exempt from customs duty until their removal to the Domestic Tariff Area. The statutory fiction for SEZ-to-DTA removals applies duty treatment equivalent to comparable imports only at the stage of DTA clearance and does not create an earlier liability. Where imported fabric was still to undergo authorised operations in an FTWZ, differential duty on the imported goods could not support a bank-guarantee condition for provisional release. Release may be secured by a bond equal to the goods' value, restricted to authorised FTWZ use, with duty payable when the resultant manufactured goods enter the DTA.
Goods imported into an SEZ for authorised operations remain exempt from customs duty until their removal to the Domestic Tariff Area. The statutory fiction for SEZ-to-DTA removals applies duty treatment equivalent to comparable imports only at the stage of DTA clearance and does not create an earlier liability. Where imported fabric was still to undergo authorised operations in an FTWZ, differential duty on the imported goods could not support a bank-guarantee condition for provisional release. Release may be secured by a bond equal to the goods' value, restricted to authorised FTWZ use, with duty payable when the resultant manufactured goods enter the DTA.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
