Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The Ministry of Finance, Department of Revenue, issued Notification No. 42/2024-CUSTOMS (N.T.) amending Notification No. 62/1994 u/s 7 of the Customs Act, 1962. The notification adds Vizhinjam International Seaport in Kerala for unloading imported goods and loading export goods. This falls u/s 7(1)(a) of the Customs Act, 1962. The amending authority is the Central Board of Indirect Taxes and Customs. The original notification was last amended by Notification No. 101/2018-Customs (N.T.). The amendment is effective from the date of issuance, 12th June, 2024.
The Ministry of Finance, Department of Revenue, issued Notification No. 42/2024-CUSTOMS (N.T.) amending Notification No. 62/1994 u/s 7 of the Customs Act, 1962. The notification adds Vizhinjam International Seaport in Kerala for unloading imported goods and loading export goods. This falls u/s 7(1)(a) of the Customs Act, 1962. The amending authority is the Central Board of Indirect Taxes and Customs. The original notification was last amended by Notification No. 101/2018-Customs (N.T.). The amendment is effective from the date of issuance, 12th June, 2024.
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