SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
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Hookah service in designated smoking areas is absolutely prohibited: the post-2017 replacement of "no other service" with "no service" bars every form of service, including self-service or purported rental models. Preparing, supplying, operating, or maintaining hookah for consideration remains a service because its use requires apparatus and technical assistance; patrons lack the unrestricted possession and control required for a rental. Food-safety law does not cover tobacco products, and municipal law provides no separate hookah-licensing power. Police may enforce smoking-in-public-place and tobacco-sale restrictions through statutory search, seizure, confiscation, and penalty powers.
Hookah service in designated smoking areas is absolutely prohibited: the post-2017 replacement of "no other service" with "no service" bars every form of service, including self-service or purported rental models. Preparing, supplying, operating, or maintaining hookah for consideration remains a service because its use requires apparatus and technical assistance; patrons lack the unrestricted possession and control required for a rental. Food-safety law does not cover tobacco products, and municipal law provides no separate hookah-licensing power. Police may enforce smoking-in-public-place and tobacco-sale restrictions through statutory search, seizure, confiscation, and penalty powers.
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