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...
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Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under three distinct tables - TABLE-1, TABLE-2, and TABLE-3, replacing the existing ones. These tables include commodities ranging from different types of oils (such as Crude Palm Oil, RBD Palmolein, Crude Soya bean Oil) to metals (like Brass Scrap) and precious metals (Gold and Silver in various forms).
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment introduces revised tariff values for several categories of goods under three distinct tables - TABLE-1, TABLE-2, and TABLE-3, replacing the existing ones. These tables include commodities ranging from different types of oils (such as Crude Palm Oil, RBD Palmolein, Crude Soya bean Oil) to metals (like Brass Scrap) and precious metals (Gold and Silver in various forms).
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