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 notification from the Central Board of Indirect Taxes and Customs amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997. It exercises powers u/s 7 of the Customs Act, 1962. For the state of Odisha, in the table under serial number 6B, a new item (iv) 'Jajpur' is inserted in column (3) with the corresponding entry in column (4) permitting unloading of imported goods and loading of export goods or any class of such goods at Jajpur. This notification effectively designates Jajpur as an Inland Container Depot for loading and unloading of goods in Odisha.
This notification from the Central Board of Indirect Taxes and Customs amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997. It exercises powers u/s 7 of the Customs Act, 1962. For the state of Odisha, in the table under serial number 6B, a new item (iv) 'Jajpur' is inserted in column (3) with the corresponding entry in column (4) permitting unloading of imported goods and loading of export goods or any class of such goods at Jajpur. This notification effectively designates Jajpur as an Inland Container Depot for loading and unloading of goods in Odisha.
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