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 of 1,1,1,2-Tetrafluoroethane (R-134a) classifiable under tariff item 2903 45 00, originating in or exported from China PR, including where exported via any country, and also where exported from China PR though originating elsewhere. The duty is a variable (price-undertaking style) duty equal to the difference between the landed value and a specified reference amount per MT in USD, with reference amounts differentiated for named producers and a residual rate for all others; no duty applies where the landed value equals or exceeds the applicable reference amount. The measure applies for five years from Gazette publication, payable in INR using the exchange rate notified under section 14 of the Customs Act, determined on the bill of entry date.
Anti-dumping duty is imposed on imports of 1,1,1,2-Tetrafluoroethane (R-134a) classifiable under tariff item 2903 45 00, originating in or exported from China PR, including where exported via any country, and also where exported from China PR though originating elsewhere. The duty is a variable (price-undertaking style) duty equal to the difference between the landed value and a specified reference amount per MT in USD, with reference amounts differentiated for named producers and a residual rate for all others; no duty applies where the landed value equals or exceeds the applicable reference amount. The measure applies for five years from Gazette publication, payable in INR using the exchange rate notified under section 14 of the Customs Act, determined on the bill of entry date.
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