Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
This order extends the validity of CAVR Order No. 01/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, in respect of Linear Alkyl Benzene falling under HS Code 38170011. The extension is for a period of 1 year, effective from 26th September 2024 until 25th September 2025. The order is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India, exercising powers conferred by the Customs Act, 1962 and the relevant rules.
This order extends the validity of CAVR Order No. 01/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, in respect of Linear Alkyl Benzene falling under HS Code 38170011. The extension is for a period of 1 year, effective from 26th September 2024 until 25th September 2025. The order is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance, Government of India, exercising powers conferred by the Customs Act, 1962 and the relevant rules.
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