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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Amends the existing anti-dumping duty notification on imports into India of hot rolled flat products of alloy or non-alloy steel (tariff headings 7208, 7211, 7225 or 7226) originating in, or exported from, Vietnam by inserting a note addressing overlap with safeguard duty. The amendment prescribes that where safeguard duty is payable on the subject goods, the applicable anti-dumping duty shall be reduced to the amount specified for anti-dumping duty in the relevant table minus the safeguard duty payable, if any, thereby preventing concurrent collection beyond the notified anti-dumping amount.
Amends the existing anti-dumping duty notification on imports into India of hot rolled flat products of alloy or non-alloy steel (tariff headings 7208, 7211, 7225 or 7226) originating in, or exported from, Vietnam by inserting a note addressing overlap with safeguard duty. The amendment prescribes that where safeguard duty is payable on the subject goods, the applicable anti-dumping duty shall be reduced to the amount specified for anti-dumping duty in the relevant table minus the safeguard duty payable, if any, thereby preventing concurrent collection beyond the notified anti-dumping amount.
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