TaxTMI 
TaxTMI 
Nature of subsidy
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....rity while determining the subsidy shall ascertain as to whether the subsidy under investigation - (a) relates to export performance including those illustrated in Annexure III to these rules, or (b) relates to the use of domestic goods over imported goods in the export article, or 1[(c) has been conferred on a limited number of persons or enterprises or industries or designated geographical re....
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....of the costs of pre-competitive development activity and provided that such assistance is limited exclusively to - (i) costs of personnel (researchers, technicians and other supporting staff employed exclusively in the research activity); (ii) costs of instruments, equipment, land and buildings used exclusively and permanently (except when disposed of on a commercial basis) for the research acti....
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....sadvantaged region must be a clearly designated contiguous geographical area with a definable economic and administrative identity; (b) the region is considered as disadvantaged on the basis of neutral and objective criteria, indicating that the region's difficulties arise out of more than temporary circumstances; such criteria must be clearly spelled out in law, regulation, or other official....
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....tance to promote adaptation of existing facilities to new environmental requirements imposed by law and/or regulations which result in greater constraints and financial burden on commercial organisations : Provided that the assistance - (i) is a one-time non-recurring measure; and (ii) is limited to twenty per cent of the cost of adaptation; and (iii) does not cover the cost of replacing and o....