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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The Ministry of Finance has issued Notification No. 02/2024-Customs (CVD) to amend the levy of Countervailing Duty (CVD) on 'Saccharin in all its forms' imported from China PR. This amendment extends the CVD levy until February 28, 2025. The amendment was made u/s 9 of the Customs Tariff Act, 1975, and u/r 24 of the Customs Tariff Rules, 1995. The review was initiated based on a request for extension of the CVD on the subject goods falling under Tariff Item 2925 11 00. The amendment states that the CVD shall remain in force until the specified date unless revoked, superseded, or amended earlier. The amendment was signed by Nitish Karnataka, Under Secretary.
The Ministry of Finance has issued Notification No. 02/2024-Customs (CVD) to amend the levy of Countervailing Duty (CVD) on 'Saccharin in all its forms' imported from China PR. This amendment extends the CVD levy until February 28, 2025. The amendment was made u/s 9 of the Customs Tariff Act, 1975, and u/r 24 of the Customs Tariff Rules, 1995. The review was initiated based on a request for extension of the CVD on the subject goods falling under Tariff Item 2925 11 00. The amendment states that the CVD shall remain in force until the specified date unless revoked, superseded, or amended earlier. The amendment was signed by Nitish Karnataka, Under Secretary.
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