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 MoF issued Notification No. 31/2025-Customs amending previous customs notifications to reduce basic customs duty from 20% to 10% for crude soya bean, sunflower, and palm oils. The notification also extends the exemption condition for Yellow Peas imports to bills of lading issued on or before 31.03.2026. Implemented through powers under section 25 of the Customs Act, 1962 and section 124 of the Finance Act, 2021, the changes take immediate effect to serve public interest by potentially lowering import costs for specified agricultural commodities.
The MoF issued Notification No. 31/2025-Customs amending previous customs notifications to reduce basic customs duty from 20% to 10% for crude soya bean, sunflower, and palm oils. The notification also extends the exemption condition for Yellow Peas imports to bills of lading issued on or before 31.03.2026. Implemented through powers under section 25 of the Customs Act, 1962 and section 124 of the Finance Act, 2021, the changes take immediate effect to serve public interest by potentially lowering import costs for specified agricultural commodities.
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