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 has imposed anti-dumping duties on Manganese-Zinc-based Soft Ferrite Cores imported from China PR under tariff item 8505 11 10. The duties vary by producer: 31% for Huzhou Haotong Electronic Technology Co., Ltd., nil for Yibin Jinchuan Electronics Co., Ltd. and Hengdian Group DMEGC Magnetics Co., Ltd., and 35% for all other producers. The measure follows findings that Chinese manufacturers exported these goods at dumped prices, causing material injury to domestic industry. The duties apply to specific geometries and lengths of cores and will remain effective for five years from publication unless revoked or amended earlier. CIF value will be determined per Customs Act provisions.
The Ministry of Finance has imposed anti-dumping duties on Manganese-Zinc-based Soft Ferrite Cores imported from China PR under tariff item 8505 11 10. The duties vary by producer: 31% for Huzhou Haotong Electronic Technology Co., Ltd., nil for Yibin Jinchuan Electronics Co., Ltd. and Hengdian Group DMEGC Magnetics Co., Ltd., and 35% for all other producers. The measure follows findings that Chinese manufacturers exported these goods at dumped prices, causing material injury to domestic industry. The duties apply to specific geometries and lengths of cores and will remain effective for five years from publication unless revoked or amended earlier. CIF value will be determined per Customs Act provisions.
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