Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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The Standard Input Output Norms for Chemical and Allied Products under Export Product Group A are revised with immediate effect. SION-A1090, A1794 and A1827 are updated for caustic soda flakes/solid, gelatine and ossein, while SION-A3105 to A3107 are revised for multiple chlorinated paraffin variants by prescribing fresh input-output ratios for paraffin, chlorine and relevant stabiliser. The amendments replace the earlier norms set out for those entries and apply immediately for export-import entitlement and related compliance under the Foreign Trade Policy 2023.
The Standard Input Output Norms for Chemical and Allied Products under Export Product Group A are revised with immediate effect. SION-A1090, A1794 and A1827 are updated for caustic soda flakes/solid, gelatine and ossein, while SION-A3105 to A3107 are revised for multiple chlorinated paraffin variants by prescribing fresh input-output ratios for paraffin, chlorine and relevant stabiliser. The amendments replace the earlier norms set out for those entries and apply immediately for export-import entitlement and related compliance under the Foreign Trade Policy 2023.
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