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...
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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