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 government has amended the existing notification imposing anti-dumping duty on imports of woven fabric with over 50% flax content originating from China PR and Hong Kong. Following a review initiated under the Customs Tariff Act and related rules, the anti-dumping duty initially imposed in November 2020 is extended and shall remain in force until February 9, 2026, unless revoked, superseded, or amended earlier. This amendment ensures the continuation of protective measures against dumped imports of the specified flax fabric from the designated countries.
The government has amended the existing notification imposing anti-dumping duty on imports of woven fabric with over 50% flax content originating from China PR and Hong Kong. Following a review initiated under the Customs Tariff Act and related rules, the anti-dumping duty initially imposed in November 2020 is extended and shall remain in force until February 9, 2026, unless revoked, superseded, or amended earlier. This amendment ensures the continuation of protective measures against dumped imports of the specified flax fabric from the designated countries.
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