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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Specified Standard Input Output Norms (SIONs) for Chemical and Allied Products are revised, including amendments to existing entries and insertion of new entries for identified products, by prescribing updated permissible import inputs and corresponding consumption norms/limits (including net-to-net quantities and percentage/value-based caps), thereby altering the import entitlement computation for advance authorisation/duty-free replenishment claims for those export products. The General Notes applicable to all export product groups are revised to restate conditions on correlation of permitted inputs with the export product description, treatment of alternative inputs, indication of inputs in quantity/value where applicable, wastage and accountability requirements, and value ceilings for specified input categories, thereby tightening documentation and limiting import allowances accordingly. These amendments apply with immediate effect.
Specified Standard Input Output Norms (SIONs) for Chemical and Allied Products are revised, including amendments to existing entries and insertion of new entries for identified products, by prescribing updated permissible import inputs and corresponding consumption norms/limits (including net-to-net quantities and percentage/value-based caps), thereby altering the import entitlement computation for advance authorisation/duty-free replenishment claims for those export products. The General Notes applicable to all export product groups are revised to restate conditions on correlation of permitted inputs with the export product description, treatment of alternative inputs, indication of inputs in quantity/value where applicable, wastage and accountability requirements, and value ceilings for specified input categories, thereby tightening documentation and limiting import allowances accordingly. These amendments apply with immediate effect.
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