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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Anti-dumping duty is imposed on imports into India of Cold Rolled Non-Oriented Electrical Steel falling under tariff headings 7210, 7225 or 7226, originating in China PR or exported from China PR (including where exported via any country). The duty applies at USD 223.82 per MT for imports produced by Wuhan Iron & Steel Co., Ltd., Baosteel Zhanjiang Iron & Steel Co., Ltd., and Baoshan Iron & Steel Co., Ltd., and at USD 414.92 per MT for all other producers, including exports from China PR of goods originating elsewhere. The scope includes cold-rolled flat silicon-electrical steel products (coil or not) but excludes Cold Rolled Full Hard Silicon Electrical Steel used to manufacture CRNO; the duty applies for five years, payable in INR using the notified customs exchange rate on the bill of entry date.
Anti-dumping duty is imposed on imports into India of Cold Rolled Non-Oriented Electrical Steel falling under tariff headings 7210, 7225 or 7226, originating in China PR or exported from China PR (including where exported via any country). The duty applies at USD 223.82 per MT for imports produced by Wuhan Iron & Steel Co., Ltd., Baosteel Zhanjiang Iron & Steel Co., Ltd., and Baoshan Iron & Steel Co., Ltd., and at USD 414.92 per MT for all other producers, including exports from China PR of goods originating elsewhere. The scope includes cold-rolled flat silicon-electrical steel products (coil or not) but excludes Cold Rolled Full Hard Silicon Electrical Steel used to manufacture CRNO; the duty applies for five years, payable in INR using the notified customs exchange rate on the bill of entry date.
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