Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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Special Notified Zone operations for rough-diamond viewing, auction and sale are permitted at Surat International Diatrade Centre in Surat Diamond Bourse, subject to written Customs authorisation, approval of the premises as a customs area, and appointment of the proposed custodian upon compliance with cargo-handling requirements. Eligible foreign mining companies may import rough diamonds only by air cargo, supported by prescribed value, insurance and Kimberley Process documentation. Sold whole lots require buyer-filed bills of entry, valuation based on the mining company's sale invoice, duty payment and out-of-charge before removal. Unsold lots must be re-exported under a shipping bill within 75 days. SIDC and the custodian bear responsibility for security, custody, accounting, delivery and re-export; the former site is to be de-notified after operationalisation.
Special Notified Zone operations for rough-diamond viewing, auction and sale are permitted at Surat International Diatrade Centre in Surat Diamond Bourse, subject to written Customs authorisation, approval of the premises as a customs area, and appointment of the proposed custodian upon compliance with cargo-handling requirements. Eligible foreign mining companies may import rough diamonds only by air cargo, supported by prescribed value, insurance and Kimberley Process documentation. Sold whole lots require buyer-filed bills of entry, valuation based on the mining company's sale invoice, duty payment and out-of-charge before removal. Unsold lots must be re-exported under a shipping bill within 75 days. SIDC and the custodian bear responsibility for security, custody, accounting, delivery and re-export; the former site is to be de-notified after operationalisation.
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