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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Notification No. 62/2022-Customs is amended by substituting Table I and Table II to revise the schedule of specified goods and the applicable Basic Customs Duty (BCD) rates (and, where provided, additional levy rate parameters) for imports into India from Australia. The substituted tables prescribe item-wise tariff classifications, descriptions, and revised duty rates, including nil and concessional rates for specified tariff items and updated rate structures for certain goods assessed with reference to quantity or CIF value. The amended duty schedule applies to eligible imports from 1 January 2026, and customs duty liability is to be computed in accordance with the substituted tables from that date.
Notification No. 62/2022-Customs is amended by substituting Table I and Table II to revise the schedule of specified goods and the applicable Basic Customs Duty (BCD) rates (and, where provided, additional levy rate parameters) for imports into India from Australia. The substituted tables prescribe item-wise tariff classifications, descriptions, and revised duty rates, including nil and concessional rates for specified tariff items and updated rate structures for certain goods assessed with reference to quantity or CIF value. The amended duty schedule applies to eligible imports from 1 January 2026, and customs duty liability is to be computed in accordance with the substituted tables from that date.
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