SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Page of 4884
Press 'Enter' after typing page number.
221 to 240 of 97661 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that since the BCD is exempted, and as SWS is calculated at the rate of 10% on the aggregate of duties, taxes, and cesses levied and collected, which in this case is nil, SWS is also nil. The tribunal found no provision for calculation of SWS on notional BCD when actual BCD is exempted.
Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that since the BCD is exempted, and as SWS is calculated at the rate of 10% on the aggregate of duties, taxes, and cesses levied and collected, which in this case is nil, SWS is also nil. The tribunal found no provision for calculation of SWS on notional BCD when actual BCD is exempted.
Note: It is a system-generated summary and is for quick reference only.