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 Central Government imposed anti-dumping duties on Acetonitrile imports from China PR, Russia, and Taiwan under Customs Tariff Act section 9A following DGTR's final findings. DGTR determined that subject goods were exported below normal value constituting dumping, causing material injury to domestic industry through price undercutting. Anti-dumping duties range from USD 202-481 per MT depending on producer and country of origin, with Chinese producers facing varying rates (USD 202-481/MT), Russian producers USD 292/MT, and Taiwanese producers USD 233/MT. The duties apply to tariff sub-heading 2926 90 for five years unless revoked earlier, payable in Indian currency at exchange rates determined under Customs Act section 14.
The Central Government imposed anti-dumping duties on Acetonitrile imports from China PR, Russia, and Taiwan under Customs Tariff Act section 9A following DGTR's final findings. DGTR determined that subject goods were exported below normal value constituting dumping, causing material injury to domestic industry through price undercutting. Anti-dumping duties range from USD 202-481 per MT depending on producer and country of origin, with Chinese producers facing varying rates (USD 202-481/MT), Russian producers USD 292/MT, and Taiwanese producers USD 233/MT. The duties apply to tariff sub-heading 2926 90 for five years unless revoked earlier, payable in Indian currency at exchange rates determined under Customs Act section 14.
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