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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Interpretation of a statutory order confirms that import...
Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitative ceiling.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Interpretation of a statutory order confirms that import entitlement for repairs and after sales service extends to authorised service agents of vehicle manufacturers; where agents are duly authorized, prohibition does not apply. A quantitative ceiling of 24,000 wheel rims per financial year for repairs/after sales is operative, and imported goods within that ceiling must not be treated as prohibited. Provisional release is directed upon execution of bond and bank guarantee, subject to remaining terms and a reservation on classification and valuation; goods released accordingly.
Interpretation of a statutory order confirms that import entitlement for repairs and after sales service extends to authorised service agents of vehicle manufacturers; where agents are duly authorized, prohibition does not apply. A quantitative ceiling of 24,000 wheel rims per financial year for repairs/after sales is operative, and imported goods within that ceiling must not be treated as prohibited. Provisional release is directed upon execution of bond and bank guarantee, subject to remaining terms and a reservation on classification and valuation; goods released accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
