Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Countervailing duty refunds under Section 27(2) of the Customs Act, 1962 require the importer to rebut the presumption under Section 28D that the duty burden was passed on. A chartered accountant's certificate must be considered when supported by books of account and other documents. Invoices showing that the duty was neither recovered from buyers nor reflected in them support rebuttal. Non-claiming of countervailing duty as expenditure does not establish that its burden was passed on.
Countervailing duty refunds under Section 27(2) of the Customs Act, 1962 require the importer to rebut the presumption under Section 28D that the duty burden was passed on. A chartered accountant's certificate must be considered when supported by books of account and other documents. Invoices showing that the duty was neither recovered from buyers nor reflected in them support rebuttal. Non-claiming of countervailing duty as expenditure does not establish that its burden was passed on.
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