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 amends the import policy conditions for certain electronic integrated circuits and related parts under Chapter 85 of the Indian Trade Clarification (Harmonized System) 2022 Schedule. Specifically, it discontinues the requirement of compulsory registration under the Chip Imports Monitoring System (CHIMS) for the following ITC HS codes: 85423100 - Processors, controllers, etc. 85423200 - Memories 85423300 - Amplifiers 85423900 - Other electronic integrated circuits 85429000 - Parts Previously, these products were subject to Policy Condition 8 of Chapter 85, which mandated CHIMS registration for import. With this notification, that condition has been removed, allowing free import of these items without the CHIMS requirement, with immediate effect. The changes are issued under the authority of the Foreign Trade (Development & Regulation) Act 1992 and Foreign Trade Policy 2023, with approval from the Minister of Commerce and Industry.
This notification amends the import policy conditions for certain electronic integrated circuits and related parts under Chapter 85 of the Indian Trade Clarification (Harmonized System) 2022 Schedule. Specifically, it discontinues the requirement of compulsory registration under the Chip Imports Monitoring System (CHIMS) for the following ITC HS codes: 85423100 - Processors, controllers, etc. 85423200 - Memories 85423300 - Amplifiers 85423900 - Other electronic integrated circuits 85429000 - Parts Previously, these products were subject to Policy Condition 8 of Chapter 85, which mandated CHIMS registration for import. With this notification, that condition has been removed, allowing free import of these items without the CHIMS requirement, with immediate effect. The changes are issued under the authority of the Foreign Trade (Development & Regulation) Act 1992 and Foreign Trade Policy 2023, with approval from the Minister of Commerce and Industry.
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