Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
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