Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak rice under the HS Code 1006 30 90, categorizing it as non-basmati white rice (semi-milled or wholly milled rice, whether or not polished or glazed: Other). Notably, the export of this rice variant is generally prohibited, with an exceptional allowance for an aggregate quantity not exceeding one thousand metric tonnes through designated customs stations.
Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak rice under the HS Code 1006 30 90, categorizing it as non-basmati white rice (semi-milled or wholly milled rice, whether or not polished or glazed: Other). Notably, the export of this rice variant is generally prohibited, with an exceptional allowance for an aggregate quantity not exceeding one thousand metric tonnes through designated customs stations.
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