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 GoI's DGFT issued a notification amending import policy conditions for cabinet hinges under specific HS codes in Chapter 83 of ITC (HS), 2022. The amendment restricts import of cabinet hinges with a CIF value less than Rs.280 per kilogram, applying to HS codes 83021010, 83021090, 83024200, and 83024900. The modification was enacted under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992, implementing a new regulatory measure to control low-value cabinet hinge imports while maintaining a free import policy for higher-value items.
The GoI's DGFT issued a notification amending import policy conditions for cabinet hinges under specific HS codes in Chapter 83 of ITC (HS), 2022. The amendment restricts import of cabinet hinges with a CIF value less than Rs.280 per kilogram, applying to HS codes 83021010, 83021090, 83024200, and 83024900. The modification was enacted under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act, 1992, implementing a new regulatory measure to control low-value cabinet hinge imports while maintaining a free import policy for higher-value items.
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