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...
IWAI BISN Jetty, Kolkata remains declared for loading fly ash, granulated slag and gypsum only for export to Bangladesh through riverine protocol routes. The earlier public notice under the Customs Act, 1962 is extended for a further five years, from 01.04.2026 to 31.03.2031, preserving the jetty's use as a customs area for that limited export activity. Exporters are also required to obtain NOC/CTO from WBPCB before commencing loading of fly ash at the jetty.
IWAI BISN Jetty, Kolkata remains declared for loading fly ash, granulated slag and gypsum only for export to Bangladesh through riverine protocol routes. The earlier public notice under the Customs Act, 1962 is extended for a further five years, from 01.04.2026 to 31.03.2031, preserving the jetty's use as a customs area for that limited export activity. Exporters are also required to obtain NOC/CTO from WBPCB before commencing loading of fly ash at the jetty.
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