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 Linear Alkyl Benzene imports from Iran and Qatar under Customs Tariff Act Section 9A following DGTR recommendations. The DGTR found subject goods were exported below normal value, causing material injury to domestic industry through price undercutting. Duties range from USD 14-62 per MT depending on producer and country of origin/export, with specific rates for Iranian Chemical Industries Investment Co. (USD 14/MT) and Qatari SEEF Limited (USD 31/MT). Higher rates apply to other producers from both countries. The five-year duty period commences from notification publication date, payable in Indian currency at exchange rates determined under Customs Act Section 14.
The Central Government imposed anti-dumping duties on Linear Alkyl Benzene imports from Iran and Qatar under Customs Tariff Act Section 9A following DGTR recommendations. The DGTR found subject goods were exported below normal value, causing material injury to domestic industry through price undercutting. Duties range from USD 14-62 per MT depending on producer and country of origin/export, with specific rates for Iranian Chemical Industries Investment Co. (USD 14/MT) and Qatari SEEF Limited (USD 31/MT). Higher rates apply to other producers from both countries. The five-year duty period commences from notification publication date, payable in Indian currency at exchange rates determined under Customs Act Section 14.
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