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...
Goods re-imported after export under duty drawback, rebate or bond remain covered by the exemption framework under Notification 45/2017-Customs, with clause (d) in the first proviso substituted to require that the re-imported goods are the same goods as exported. For goods re-imported through courier mode, other than goods covered by regulation 2(4) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment is to apply. The amendment comes into force on 1 April 2026.
Goods re-imported after export under duty drawback, rebate or bond remain covered by the exemption framework under Notification 45/2017-Customs, with clause (d) in the first proviso substituted to require that the re-imported goods are the same goods as exported. For goods re-imported through courier mode, other than goods covered by regulation 2(4) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, risk-based treatment is to apply. The amendment comes into force on 1 April 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
