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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Introduces Policy Condition No. 08 under Chapter 27 of ITC (HS), 2022, making imports of low ash metallurgical coke with ash content below 18% (including coke fines/coke breeze and ultra-low phosphorous metallurgical coke with phosphorous content up to 0.030% and size up to 30 mm with 5% tolerance for use in ferroalloy manufacturing) under HS codes 27040020, 27040030, 27040040 and 27040090 "Restricted" from 01.01.2026 to 30.06.2026; consequently, such imports are permitted only subject to Policy Condition No. 08. Clarifies that other goods under the same HS codes, including metallurgical coke with ash content above 18%, are outside the restriction and remain "Free," allowing continued unrestricted import of those products.
Introduces Policy Condition No. 08 under Chapter 27 of ITC (HS), 2022, making imports of low ash metallurgical coke with ash content below 18% (including coke fines/coke breeze and ultra-low phosphorous metallurgical coke with phosphorous content up to 0.030% and size up to 30 mm with 5% tolerance for use in ferroalloy manufacturing) under HS codes 27040020, 27040030, 27040040 and 27040090 "Restricted" from 01.01.2026 to 30.06.2026; consequently, such imports are permitted only subject to Policy Condition No. 08. Clarifies that other goods under the same HS codes, including metallurgical coke with ash content above 18%, are outside the restriction and remain "Free," allowing continued unrestricted import of those products.
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