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 Central Government amends the earlier integrated tax rate notification on exemptions for supply of gold, silver or platinum by nominated agencies to registered persons by substituting clause (c) of the Explanation to redefine "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs. The amendment takes effect on 1 November 2025 and modifies the definition within the principal notification dated 31 December 2018.
The Central Government amends the earlier integrated tax rate notification on exemptions for supply of gold, silver or platinum by nominated agencies to registered persons by substituting clause (c) of the Explanation to redefine "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs. The amendment takes effect on 1 November 2025 and modifies the definition within the principal notification dated 31 December 2018.
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