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...
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The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
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