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 GoI's DGFT issued Notification No. 04/2025-26 amending Import Policy Condition No. 07 (i) of Chapter-27 in ITC (HS), 2022. The amendment modifies the Coal Import Monitoring System (CIMS) registration fee structure, replacing the previous fixed fee calculation (Rs. 1 per thousand, min. Rs. 500, max. Rs. 1 Lakh on CIF value) with a new fee schedule referenced in Appendix 2K. Importers must continue submitting advance import information online and obtain an Automatic Registration Number, but under the revised fee mechanism. The modification takes immediate effect, streamlining the coal import registration process with a more flexible fee determination approach.
The GoI's DGFT issued Notification No. 04/2025-26 amending Import Policy Condition No. 07 (i) of Chapter-27 in ITC (HS), 2022. The amendment modifies the Coal Import Monitoring System (CIMS) registration fee structure, replacing the previous fixed fee calculation (Rs. 1 per thousand, min. Rs. 500, max. Rs. 1 Lakh on CIF value) with a new fee schedule referenced in Appendix 2K. Importers must continue submitting advance import information online and obtain an Automatic Registration Number, but under the revised fee mechanism. The modification takes immediate effect, streamlining the coal import registration process with a more flexible fee determination approach.
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