https://www.taxtmi.com/forum/issue?id=110090 Transfers of moulds, machinery and consumable inputs from an Indian parent to a wholly owned foreign subsidiary constitute exports when supported by standard export documentation; exporters must obtain invoicewise bank realisation certificates and comply with FEMA remittance timelines to access export incentives and customs drawbacks. Capital goods should be capitalised into the gross block and depreciated; EPCG relief and drawback may be available, while related party transfers require attention to transfer pricing and procedural linkages with DGFT and customs for incentive claims. en-us Sat, 26 Mar 2016 15:44:44 +0530 Thu, 23 Jan 2025 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110090 Transfers of moulds, machinery and consumable inputs from an Indian parent to a wholly owned foreign subsidiary constitute exports when supported by standard export documentation; exporters must obtain invoicewise bank realisation certificates and comply with FEMA remittance timelines to access export incentives and customs drawbacks. Capital goods should be capitalised into the gross block and depreciated; EPCG relief and drawback may be available, while related party transfers require attention to transfer pricing and procedural linkages with DGFT and customs for incentive claims. Discussion-Forum Customs Sat, 26 Mar 2016 15:44:44 +0530 https://www.taxtmi.com/forum/issue?id=110090