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...
Back-to-Town (BTT) procedure relaxed for export containers stranded due to Middle East war conditions: upon exporter or authorised broker request, Dock Preventive officers at the Terminal/CFS will verify container seals and match shipping bill and stuffing records; if seal is intact, physical examination is waived and BTT permission may be granted, and BTT-related fees and penalties under the Customs Act and subordinate regulations are waived for these shipments. The notice is effective immediately and remains until further orders or normalization of shipping operations, as notified by Kandla Customs.
Back-to-Town (BTT) procedure relaxed for export containers stranded due to Middle East war conditions: upon exporter or authorised broker request, Dock Preventive officers at the Terminal/CFS will verify container seals and match shipping bill and stuffing records; if seal is intact, physical examination is waived and BTT permission may be granted, and BTT-related fees and penalties under the Customs Act and subordinate regulations are waived for these shipments. The notice is effective immediately and remains until further orders or normalization of shipping operations, as notified by Kandla Customs.
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