SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Import of insecticides included in the Schedule to the Insecticides Act for non-insecticidal use, including acrylonitrile, requires an import permit under the amended Insecticides Rules. Applications must be filed with the Registration Committee in Form IA, supported by information on manufacturing use, storage, regulatory approvals, import history and consumption. The Committee may verify the information, process complete applications within the prescribed timeframe, and issue permits generally valid for one year or for three years where the importer holds pesticide-registration certification for raw-material use. Pending portal applications are subject to the revised requirements. Incomplete applications may be rejected, and permits may be cancelled for incorrect information. Small unit packs of certified reference materials or reference standards are exempt.
Import of insecticides included in the Schedule to the Insecticides Act for non-insecticidal use, including acrylonitrile, requires an import permit under the amended Insecticides Rules. Applications must be filed with the Registration Committee in Form IA, supported by information on manufacturing use, storage, regulatory approvals, import history and consumption. The Committee may verify the information, process complete applications within the prescribed timeframe, and issue permits generally valid for one year or for three years where the importer holds pesticide-registration certification for raw-material use. Pending portal applications are subject to the revised requirements. Incomplete applications may be rejected, and permits may be cancelled for incorrect information. Small unit packs of certified reference materials or reference standards are exempt.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
