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...
Agreement or Arrangement on Cooperation and Mutual Administrative Assistance (CMAA) in Customs Matter of India and with other Countries - The Ministry of Finance, through Notification No. 23/2024 - Customs (N.T.), has expanded the scope of cooperation in customs matters by incorporating the Agreement with the Republic of Armenia into the existing framework. This step underscores India's commitment to enhancing collaboration with international partners for effective customs administration and enforcement.
Agreement or Arrangement on Cooperation and Mutual Administrative Assistance (CMAA) in Customs Matter of India and with other Countries - The Ministry of Finance, through Notification No. 23/2024 - Customs (N.T.), has expanded the scope of cooperation in customs matters by incorporating the Agreement with the Republic of Armenia into the existing framework. This step underscores India's commitment to enhancing collaboration with international partners for effective customs administration and enforcement.
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