Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
CBIC has directed mandatory item-level declaration of specified hazardous cargo in Bills of Entry, with system-based flagging to assist officers in verification, assessment, examination and out-of-charge. Imports falling under the relevant Annexure-A chapters will be identified automatically in the customs system and RMS for expeditious processing and better facilitation. The measure will apply across all customs formations from 01.07.2026, and DG Systems is to issue a detailed advisory. Trade and field formations are to be informed through public notices and standing orders.
CBIC has directed mandatory item-level declaration of specified hazardous cargo in Bills of Entry, with system-based flagging to assist officers in verification, assessment, examination and out-of-charge. Imports falling under the relevant Annexure-A chapters will be identified automatically in the customs system and RMS for expeditious processing and better facilitation. The measure will apply across all customs formations from 01.07.2026, and DG Systems is to issue a detailed advisory. Trade and field formations are to be informed through public notices and standing orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
