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 Notification No. 18/2025-26 under the Foreign Trade (Development & Regulation) Act, 1992, amending import policy conditions for precious metals under Chapter 71 of ITC (HS) 2022. The notification maintains "Free" import policy for palladium, rhodium, and iridium across six specific HS codes (71102100, 71102900, 71103100, 71103900, 71104100, 71104900) covering both unwrought/powder forms and other forms. However, new restrictions were imposed on alloys of these metals containing gold content exceeding one percent by weight, which are now classified as "Restricted" imports. The amendment took immediate effect from June 17, 2025, requiring importers to comply with additional regulatory requirements for gold-containing alloys while maintaining liberalized import regime for pure forms of these precious metals.
The DGFT issued Notification No. 18/2025-26 under the Foreign Trade (Development & Regulation) Act, 1992, amending import policy conditions for precious metals under Chapter 71 of ITC (HS) 2022. The notification maintains "Free" import policy for palladium, rhodium, and iridium across six specific HS codes (71102100, 71102900, 71103100, 71103900, 71104100, 71104900) covering both unwrought/powder forms and other forms. However, new restrictions were imposed on alloys of these metals containing gold content exceeding one percent by weight, which are now classified as "Restricted" imports. The amendment took immediate effect from June 17, 2025, requiring importers to comply with additional regulatory requirements for gold-containing alloys while maintaining liberalized import regime for pure forms of these precious metals.
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