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 CBIC issued a clarification on customs duty classification for Interactive Flat Panel Displays (IFPDs) and monitors under tariff item 85285900. The circular provides technical guidelines to distinguish IFPDs from standard monitors, focusing on features like touch capability, screen size, resolution, interactivity, and power characteristics. Both IFPDs and other monitors remain classified under the same tariff item, with IFPDs subject to 20% Basic Customs Duty, while other monitors continue at 10%. Parts of IFPDs, such as Touch Glass Sheets and Touch Sensor PCBs, will be classified under HS 8529 with a 5% duty rate. The IGCR condition for monitors has been removed to prevent duty circumvention and ensure clarity in customs classification.
The CBIC issued a clarification on customs duty classification for Interactive Flat Panel Displays (IFPDs) and monitors under tariff item 85285900. The circular provides technical guidelines to distinguish IFPDs from standard monitors, focusing on features like touch capability, screen size, resolution, interactivity, and power characteristics. Both IFPDs and other monitors remain classified under the same tariff item, with IFPDs subject to 20% Basic Customs Duty, while other monitors continue at 10%. Parts of IFPDs, such as Touch Glass Sheets and Touch Sensor PCBs, will be classified under HS 8529 with a 5% duty rate. The IGCR condition for monitors has been removed to prevent duty circumvention and ensure clarity in customs classification.
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