Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The notification amends the principal customs exemption notification to give effect to the sixth tranche of tariff concessions under the India-Mauritius CECPA by substituting Table 1 with revised preferential tariff rates for specified goods. The amended schedule sets out the applicable concessional rates across listed tariff items and updates the operative customs treatment for imports covered by the arrangement. The notification comes into force on 1 April 2026.
The notification amends the principal customs exemption notification to give effect to the sixth tranche of tariff concessions under the India-Mauritius CECPA by substituting Table 1 with revised preferential tariff rates for specified goods. The amended schedule sets out the applicable concessional rates across listed tariff items and updates the operative customs treatment for imports covered by the arrangement. The notification comes into force on 1 April 2026.
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