Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The CBIC issued instructions allowing Equipment Type Approval (ETA) for license-exempt wireless equipment devices on a self-declaration basis through the SARAL Sanchar portal. ETA holders must obtain necessary clearances from DGFT before importing the equipment and ensure compliance with import regulations. The Public Notice modifies earlier instructions and serves as a Standing Order for Chennai-IV (Export) Commissionerate officers.
The CBIC issued instructions allowing Equipment Type Approval (ETA) for license-exempt wireless equipment devices on a self-declaration basis through the SARAL Sanchar portal. ETA holders must obtain necessary clearances from DGFT before importing the equipment and ensure compliance with import regulations. The Public Notice modifies earlier instructions and serves as a Standing Order for Chennai-IV (Export) Commissionerate officers.
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