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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This public notice amends the Export Obligation Period with pre-import condition for various import items listed in Appendix-4J of the Handbook of Procedures 2023. The key changes include rationalizing the export obligation periods for spices, drugs from unregistered sources, tea, coconut oil, silk, raw sugar, precious metals, penicillin, natural rubber, items under Chapters 7 and 15 of ITC (HS) Classification, fabrics for apparel exports, maize, walnut, and wheat. The periods range from 3 months to 18 months, depending on the item. The notice aims to facilitate ease of doing business after stakeholder consultations.
This public notice amends the Export Obligation Period with pre-import condition for various import items listed in Appendix-4J of the Handbook of Procedures 2023. The key changes include rationalizing the export obligation periods for spices, drugs from unregistered sources, tea, coconut oil, silk, raw sugar, precious metals, penicillin, natural rubber, items under Chapters 7 and 15 of ITC (HS) Classification, fabrics for apparel exports, maize, walnut, and wheat. The periods range from 3 months to 18 months, depending on the item. The notice aims to facilitate ease of doing business after stakeholder consultations.
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