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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The Ministry of Finance amended notification No. 57/2017-Customs through powers under Section 25(1) of the Customs Act, 1962, modifying Basic Customs Duty (BCD) rates on components used in manufacturing cellular mobile phone parts and high-tech telecom equipment. Key changes include removal of entry 5E, reduction of duty rates from 2.5% to nil for items under entries 6A, 6B, 6C, and 7, modification of entry 6D to cover "Any Chapter," and revision of item (g) under entry 20 to include PTN and MPLS-TP products. The amendments aim to rationalize import duties on telecom equipment components and will take effect from February 2, 2025.
The Ministry of Finance amended notification No. 57/2017-Customs through powers under Section 25(1) of the Customs Act, 1962, modifying Basic Customs Duty (BCD) rates on components used in manufacturing cellular mobile phone parts and high-tech telecom equipment. Key changes include removal of entry 5E, reduction of duty rates from 2.5% to nil for items under entries 6A, 6B, 6C, and 7, modification of entry 6D to cover "Any Chapter," and revision of item (g) under entry 20 to include PTN and MPLS-TP products. The amendments aim to rationalize import duties on telecom equipment components and will take effect from February 2, 2025.
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