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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Under s.25(1) of Customs Act 1962, GOI issued a notification establishing revised import duty rates for specified goods effective Feb 2, 2025. Key provisions include duty exemptions for various metal waste/scrap items, 70% duty on imported passenger vehicles and motorcycles, 20% duty on most consumer goods including furniture, bicycles, and smart meters. The notification sets differential rates: nil duty for metal scrap/waste (copper, tin, tungsten etc.), 7.5% for chemical compounds, 20% for most manufactured goods, and 70% for vehicles and personal imports. Special provisions apply to personal baggage and goods for personal use. The measure aims to rationalize the tariff structure while protecting domestic industries through strategic duty calibration.
Under s.25(1) of Customs Act 1962, GOI issued a notification establishing revised import duty rates for specified goods effective Feb 2, 2025. Key provisions include duty exemptions for various metal waste/scrap items, 70% duty on imported passenger vehicles and motorcycles, 20% duty on most consumer goods including furniture, bicycles, and smart meters. The notification sets differential rates: nil duty for metal scrap/waste (copper, tin, tungsten etc.), 7.5% for chemical compounds, 20% for most manufactured goods, and 70% for vehicles and personal imports. Special provisions apply to personal baggage and goods for personal use. The measure aims to rationalize the tariff structure while protecting domestic industries through strategic duty calibration.
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