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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
An anti-dumping duty was imposed on certain hydrofluorocarbon blends imported from a specified country after findings of dumping and injury to domestic industry. The designated authority received a request from an exporter to change its name in the final findings without altering the nature of the business. The authority approved this name change and recommended amending the original notification to reflect the new exporter name. Consequently, the government amended the anti-dumping duty notification to substitute the exporter's former name with the new name, maintaining all other provisions unchanged.
An anti-dumping duty was imposed on certain hydrofluorocarbon blends imported from a specified country after findings of dumping and injury to domestic industry. The designated authority received a request from an exporter to change its name in the final findings without altering the nature of the business. The authority approved this name change and recommended amending the original notification to reflect the new exporter name. Consequently, the government amended the anti-dumping duty notification to substitute the exporter's former name with the new name, maintaining all other provisions unchanged.
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