Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
The DGFT aligned the RoDTEP Schedule in Appendices 4R and 4RE with amendments to the First Schedule to the Customs Tariff Act, effective 01.05.2026. The notification adds 142 8-digit tariff lines, deletes 50 lines, and revises the descriptions of 2 lines, while updating the applicable RoDTEP rates and value caps for the revised items. It also identifies omitted tariff items and reflects description changes for specific entries in the annexures, with the updated rates made available on the DGFT portal.
The DGFT aligned the RoDTEP Schedule in Appendices 4R and 4RE with amendments to the First Schedule to the Customs Tariff Act, effective 01.05.2026. The notification adds 142 8-digit tariff lines, deletes 50 lines, and revises the descriptions of 2 lines, while updating the applicable RoDTEP rates and value caps for the revised items. It also identifies omitted tariff items and reflects description changes for specific entries in the annexures, with the updated rates made available on the DGFT portal.
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