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...
Entities generating over 100 metric tonnes of used oil annually must comply with the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023. Key terms include "business," "collection point," "collection agent," "energy recovery," and "environmentally sound management." Producers, collection agents, recyclers, and used oil importers must register with the Central Pollution Control Board (CPCB) on the portal. Extended Producer Responsibility (EPR) mandates recycling targets, with penalties for non-compliance. EPR certificates are issued to recyclers and can be traded. The CPCB oversees compliance, supported by state bodies and a Steering Committee. Environmental compensation and prosecution apply for violations.
Entities generating over 100 metric tonnes of used oil annually must comply with the Hazardous and Other Wastes (Management and Transboundary Movement) Second Amendment Rules, 2023. Key terms include "business," "collection point," "collection agent," "energy recovery," and "environmentally sound management." Producers, collection agents, recyclers, and used oil importers must register with the Central Pollution Control Board (CPCB) on the portal. Extended Producer Responsibility (EPR) mandates recycling targets, with penalties for non-compliance. EPR certificates are issued to recyclers and can be traded. The CPCB oversees compliance, supported by state bodies and a Steering Committee. Environmental compensation and prosecution apply for violations.
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