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 notification seeks to levy countervailing duty on imports of 'Atrazine Technical' originating in or exported from China, following the final findings of the Designated Authority that cessation of duty is likely to lead to continuation or recurrence of subsidization and injury to domestic industry. The countervailing duty rates specified range from 9.28% to 11.94% of CIF value based on the country of origin, export, and producer. The duty is imposed for five years from the notification date and will be payable in Indian currency. Relevant legal provisions, explanations, and procedures related to duty calculation and implementation are also provided.
This notification seeks to levy countervailing duty on imports of 'Atrazine Technical' originating in or exported from China, following the final findings of the Designated Authority that cessation of duty is likely to lead to continuation or recurrence of subsidization and injury to domestic industry. The countervailing duty rates specified range from 9.28% to 11.94% of CIF value based on the country of origin, export, and producer. The duty is imposed for five years from the notification date and will be payable in Indian currency. Relevant legal provisions, explanations, and procedures related to duty calculation and implementation are also provided.
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