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 amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
