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 notification imposes anti-dumping duty on Vitamin-A Palmitate imports from China PR, European Union, and Switzerland. DGTR findings confirmed dumping below normal value, causing material injury to domestic industry. Anti-dumping duty ranges from 0.87 to 20.87 USD/KG, varying by country of origin and specific producer. The duty is levied for five years from the notification date, payable in Indian currency, targeting specific tariff items under 29362 series. The measure aims to protect domestic industry from unfair trade practices by mitigating price undercutting and injury caused by dumped imports.
The notification imposes anti-dumping duty on Vitamin-A Palmitate imports from China PR, European Union, and Switzerland. DGTR findings confirmed dumping below normal value, causing material injury to domestic industry. Anti-dumping duty ranges from 0.87 to 20.87 USD/KG, varying by country of origin and specific producer. The duty is levied for five years from the notification date, payable in Indian currency, targeting specific tariff items under 29362 series. The measure aims to protect domestic industry from unfair trade practices by mitigating price undercutting and injury caused by dumped imports.
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