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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Central government notification, issued under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, immediately exempts exports of specified agricultural commodities to Bhutan from applicable restrictions or prohibitions until further notice. The exemption covers milk and dairy products, potatoes, tomatoes, onions, lentils, tea, various categories of wheat and rice and their flours, a range of edible oils and fats, sugar and molasses, and salt, identified by ITC(HS) codes in the annexed table. The measure takes effect immediately and remains in force until superseded.
Central government notification, issued under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, immediately exempts exports of specified agricultural commodities to Bhutan from applicable restrictions or prohibitions until further notice. The exemption covers milk and dairy products, potatoes, tomatoes, onions, lentils, tea, various categories of wheat and rice and their flours, a range of edible oils and fats, sugar and molasses, and salt, identified by ITC(HS) codes in the annexed table. The measure takes effect immediately and remains in force until superseded.
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