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 imposed anti-dumping duties on imports of hot-rolled flat products of alloy or non-alloy steel originating in or exported from Vietnam following a finding of dumping, injury to domestic industry and threat of further injury. Duties apply by tariff headings 7208, 7211, 7225 and 7226 for products up to 25 mm thick and 2100 mm wide; a specified named producer is exempt (NIL), while other imports/export combinations face USD 121.55 per MT. The measure is effective for five years, payable in Indian currency, with exchange rate determined as per government notification and bill-of-entry date.
The government has imposed anti-dumping duties on imports of hot-rolled flat products of alloy or non-alloy steel originating in or exported from Vietnam following a finding of dumping, injury to domestic industry and threat of further injury. Duties apply by tariff headings 7208, 7211, 7225 and 7226 for products up to 25 mm thick and 2100 mm wide; a specified named producer is exempt (NIL), while other imports/export combinations face USD 121.55 per MT. The measure is effective for five years, payable in Indian currency, with exchange rate determined as per government notification and bill-of-entry date.
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