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 extends the import policy conditions for yellow peas under ITC(HS) Code 07131010 of Chapter 07 of ITC(HS), 2022, Schedule-I (Import Policy) from October 31, 2024, to December 31, 2024. The import of yellow peas is "Free" without the minimum import price condition and port restriction, subject to registration under the online Import Monitoring System. This extension applies to all import consignments where the Bill of Lading is issued on or before December 31, 2024. All other terms and conditions remain the same as in the referred notifications. The notification is issued with the approval of the Minister of Commerce & Industry.
This notification extends the import policy conditions for yellow peas under ITC(HS) Code 07131010 of Chapter 07 of ITC(HS), 2022, Schedule-I (Import Policy) from October 31, 2024, to December 31, 2024. The import of yellow peas is "Free" without the minimum import price condition and port restriction, subject to registration under the online Import Monitoring System. This extension applies to all import consignments where the Bill of Lading is issued on or before December 31, 2024. All other terms and conditions remain the same as in the referred notifications. The notification is issued with the approval of the Minister of Commerce & Industry.
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