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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The DGFT aligned the RoDTEP Schedule in Appendices 4R and 4RE with amendments to the First Schedule to the Customs Tariff Act, effective 01.05.2026. The notification adds 142 8-digit tariff lines, deletes 50 lines, and revises the descriptions of 2 lines, while updating the applicable RoDTEP rates and value caps for the revised items. It also identifies omitted tariff items and reflects description changes for specific entries in the annexures, with the updated rates made available on the DGFT portal.
The DGFT aligned the RoDTEP Schedule in Appendices 4R and 4RE with amendments to the First Schedule to the Customs Tariff Act, effective 01.05.2026. The notification adds 142 8-digit tariff lines, deletes 50 lines, and revises the descriptions of 2 lines, while updating the applicable RoDTEP rates and value caps for the revised items. It also identifies omitted tariff items and reflects description changes for specific entries in the annexures, with the updated rates made available on the DGFT portal.
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