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. 42/2025-Customs is amended by substituting the existing table with a revised table prescribing tariff-item-wise rates of basic customs duty (BCD), Agriculture Infrastructure and Development Cess (AIDC) and health cess for specified goods covered under the first tranche of tariff concessions under the India-EFTA arrangement (Norway). The substituted table updates the applicable concessional duty structure for the listed tariff items and descriptions, determining the duty payable on their importation in accordance with the revised rates. The amendment comes into force on 1 January 2026.
Notification No. 42/2025-Customs is amended by substituting the existing table with a revised table prescribing tariff-item-wise rates of basic customs duty (BCD), Agriculture Infrastructure and Development Cess (AIDC) and health cess for specified goods covered under the first tranche of tariff concessions under the India-EFTA arrangement (Norway). The substituted table updates the applicable concessional duty structure for the listed tariff items and descriptions, determining the duty payable on their importation in accordance with the revised rates. The amendment comes into force on 1 January 2026.
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