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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An anti-dumping duty imposed on hydrofluorocarbon component R-32 imported from China was originally applied to an exporter under a specific company name. The exporter requested a change in its name, which was reviewed and approved by the designated authority, confirming that the change was only nominal and did not alter the nature of the business. Consequently, the government amended the original notification to reflect the new exporter name, substituting the old name with the updated one in the official records related to the anti-dumping duty on the product.
An anti-dumping duty imposed on hydrofluorocarbon component R-32 imported from China was originally applied to an exporter under a specific company name. The exporter requested a change in its name, which was reviewed and approved by the designated authority, confirming that the change was only nominal and did not alter the nature of the business. Consequently, the government amended the original notification to reflect the new exporter name, substituting the old name with the updated one in the official records related to the anti-dumping duty on the product.
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