Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Notification exercises powers under section 14(2) of the Customs Act to substitute Tables 1-3 in the principal tariff-value notification, specifying revised tariff values for specified edible oils, brass scrap, areca nut, and specified categories of gold and silver, and thereby fixing import valuation for those tariff items. The amendment lists commodity-specific US dollar tariff values per metric tonne (and per unit for gold and silver categories) and takes effect from 28th February 2026.
Notification exercises powers under section 14(2) of the Customs Act to substitute Tables 1-3 in the principal tariff-value notification, specifying revised tariff values for specified edible oils, brass scrap, areca nut, and specified categories of gold and silver, and thereby fixing import valuation for those tariff items. The amendment lists commodity-specific US dollar tariff values per metric tonne (and per unit for gold and silver categories) and takes effect from 28th February 2026.
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