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...
Para 4 of the prior standing order is amended to permit recall and reassessment of re-import Bills of Entry that require IGST payment without obtaining prior approval of the Joint/Additional Commissioner; such recalls may be executed by the Assistant or Deputy Commissioner to the PAG when the importer intends to pay IGST. The prior-approval requirement continues to apply for recalls that involve substantive revenue-implicating amendments such as changes to quantity, weight, value or extension of FTA benefits. The amendment is intended to streamline re-import assessment and avoid clearance delays while preserving supervisory approval for other revenue-significant amendments.
Para 4 of the prior standing order is amended to permit recall and reassessment of re-import Bills of Entry that require IGST payment without obtaining prior approval of the Joint/Additional Commissioner; such recalls may be executed by the Assistant or Deputy Commissioner to the PAG when the importer intends to pay IGST. The prior-approval requirement continues to apply for recalls that involve substantive revenue-implicating amendments such as changes to quantity, weight, value or extension of FTA benefits. The amendment is intended to streamline re-import assessment and avoid clearance delays while preserving supervisory approval for other revenue-significant amendments.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
