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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DGFT amended para 4.59 of HBP 2023 and modified SION M-1 to M-8 for jewelry exports, revising wastage norms and input-output ratios for precious metals. Key changes include differentiated wastage allowances between handcrafted (higher) and mechanized (lower) manufacturing - with handcrafted plain jewelry allowing 2.25% for gold/platinum and 3% for silver, while mechanized processes permit 0.9% across metals. For studded jewelry, handcrafted items get 4% wastage versus 2.8% for mechanized production. Religious idols receive special consideration with 4% wastage for handcrafted/studded and 2% for plain versions. These revisions supersede Public Notice No. 30 dated 01.11.2024.
DGFT amended para 4.59 of HBP 2023 and modified SION M-1 to M-8 for jewelry exports, revising wastage norms and input-output ratios for precious metals. Key changes include differentiated wastage allowances between handcrafted (higher) and mechanized (lower) manufacturing - with handcrafted plain jewelry allowing 2.25% for gold/platinum and 3% for silver, while mechanized processes permit 0.9% across metals. For studded jewelry, handcrafted items get 4% wastage versus 2.8% for mechanized production. Religious idols receive special consideration with 4% wastage for handcrafted/studded and 2% for plain versions. These revisions supersede Public Notice No. 30 dated 01.11.2024.
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