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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Extends the continued operation of the anti-dumping duty imposed under Notification No. 14/2021-Customs (ADD) on imports of "Faced Glass Wool in Rolls" falling under heading 7019, originating in or exported from China, by inserting a new paragraph providing that, notwithstanding paragraph 2 of the principal notification, the duty shall remain in force up to and inclusive of 17 June 2026, unless earlier revoked, superseded, or amended, thereby maintaining levy and collection of the existing anti-dumping duty through that date pending completion of the sunset review under section 9A(5) of the Customs Tariff Act read with rule 23 of the 1995 Rules.
Extends the continued operation of the anti-dumping duty imposed under Notification No. 14/2021-Customs (ADD) on imports of "Faced Glass Wool in Rolls" falling under heading 7019, originating in or exported from China, by inserting a new paragraph providing that, notwithstanding paragraph 2 of the principal notification, the duty shall remain in force up to and inclusive of 17 June 2026, unless earlier revoked, superseded, or amended, thereby maintaining levy and collection of the existing anti-dumping duty through that date pending completion of the sunset review under section 9A(5) of the Customs Tariff Act read with rule 23 of the 1995 Rules.
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