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 DGFT issued a public notice establishing a new Standard Input Output Norm (SION) A-3685 for Doxycycline 100 mg Dispersible Tablets under the Chemical and Allied Product category. The notice specifies that for each tablet export, 106.13 mg of Doxycycline Monohydrate U.S.P/B.P is permitted as an import input. This regulatory directive, exercised under paragraph 1.03 of the Foreign Trade Policy-2023, provides standardized guidelines for the pharmaceutical product's import-export parameters, facilitating streamlined trade documentation and compliance for manufacturers and exporters.
The DGFT issued a public notice establishing a new Standard Input Output Norm (SION) A-3685 for Doxycycline 100 mg Dispersible Tablets under the Chemical and Allied Product category. The notice specifies that for each tablet export, 106.13 mg of Doxycycline Monohydrate U.S.P/B.P is permitted as an import input. This regulatory directive, exercised under paragraph 1.03 of the Foreign Trade Policy-2023, provides standardized guidelines for the pharmaceutical product's import-export parameters, facilitating streamlined trade documentation and compliance for manufacturers and exporters.
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