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 amended Para 2.03(A)(i)(g) of Foreign Trade Policy 2023 through Notification No. 20/2025-26 dated 23rd June 2025, exercising powers under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act 1992. The amendment removes the 180-day Export Obligation period restriction for textile products under Quality Control Orders exemption while retaining it for chemical products notified by DCPC. Consequently, Advance Authorisation holders importing textile inputs subject to mandatory QCOs will now follow standard Export Obligation periods as prescribed in Para 4.40 of Handbook of Procedures, rather than the previously mandated 180-day restriction from import clearance date. The notification took immediate effect upon issuance.
The DGFT amended Para 2.03(A)(i)(g) of Foreign Trade Policy 2023 through Notification No. 20/2025-26 dated 23rd June 2025, exercising powers under Sections 3 and 5 of the Foreign Trade (Development & Regulation) Act 1992. The amendment removes the 180-day Export Obligation period restriction for textile products under Quality Control Orders exemption while retaining it for chemical products notified by DCPC. Consequently, Advance Authorisation holders importing textile inputs subject to mandatory QCOs will now follow standard Export Obligation periods as prescribed in Para 4.40 of Handbook of Procedures, rather than the previously mandated 180-day restriction from import clearance date. The notification took immediate effect upon issuance.
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