Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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Budget 2024 - Notification seeks to amend Customs Tariff (Identification, Assessment and Collection Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 to introduce New Shippers Review. It inserts Rule 23A allowing designated authority to periodically determine individual subsidy margins for exporters/producers not originally investigated, provided they are unrelated to those subject to countervailing duties. Central Government shall not levy duties during review period but may resort to provisional assessment and seek guarantees. Determined subsidy may lead to retrospective duty from review initiation date. Duties for cooperative un-sampled exporters/producers may extend to new exporters/producers.
Budget 2024 - Notification seeks to amend Customs Tariff (Identification, Assessment and Collection Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 to introduce New Shippers Review. It inserts Rule 23A allowing designated authority to periodically determine individual subsidy margins for exporters/producers not originally investigated, provided they are unrelated to those subject to countervailing duties. Central Government shall not levy duties during review period but may resort to provisional assessment and seek guarantees. Determined subsidy may lead to retrospective duty from review initiation date. Duties for cooperative un-sampled exporters/producers may extend to new exporters/producers.
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