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· Where service is on principal to principal basis to group entity outside India and consideration on cost plus mark up on service element it is not intermediary service. Posted On January 17th, 2019 . 2019 ACR 8 CESTAT Mumbai LUBRIZOL ADVANCED MATERIALS INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR
contact us· "Cost-plus is a relatively low risk form of reward – it provides the supplier of the goods or services with a guaranteed return on the relevant cost base. Consequently it is important, in deciding whether cost-plus is an appropriate methodology to apply in testing the pricing of a particular transaction, to consider the risk allocation ...
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contact us· India would treat the salt, label it as made in India, and sell it at a premium. Pakistan saw little of the profits. NPR reported that a ton of salt sold to India for $40 could fetch $300 in Europe.
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contact us· Upstream energy and resources in India: A cost and cost plus perspective. India''s rapid growth and energy consumption has seen the government simplify public-private investment partnerships in the upstream oil and gas (O&G) sector. Deloitte''s Bhavik Timbadia and Ankit Goel discuss the transfer pricing (TP) implications.
contact usLong-term fixed price contracts are also index linked but recently cost escalations on certain contracts have been generally above inflation. In Cost-Plus contracts Eskom pays for operating costs plus a pre-determined return-on-investment with mines owned by the coal miner. In general, long-term contracts are approximately 40 years and some of ...
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contact us· Responding to a media report that it paid about R587m to Tegeta Resources before the Gupta family-owned company had concluded the R2.15bn purchase of the Optimum Mine, Eskom said upfront capital investment for coal mines was a normal practice. "In cost-plus mine contracts, Eskom pre-paid the mines to start up the mining operations," it said.
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contact usThe total number of working coal mines as on date are 572, in the oil sector there are 29 oil projects excluding installations off-shore beyond territorial waters. As far as metaliferous mines are concerned, a fair estimate indicates about 6000. The total workforce of the mining industry in India consists of about one million workers.
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contact us· Computation of Arm''s Length Price under the Cost Plus Method. Step 1 – Determine the Direct and Indirect Costsof the product or service transferred tothe associate enterprise. This should include all the costs which have been incurred towards the production of …
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contact us3 I.T.A. No.454/Mds/15 However, the Transfer Pricing Officer adopted Cost Plus method as most appropriate method.According to the Ld. counsel, the assessee sold the same product to...Plus method cannot be the most appropriate method.According to the Ld. counsel, for the purpose of Cost Plus method, there must be comparable line of transaction parison of export transaction...the …
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contact us· You are here Home » Revised VDA (Minimum Wages) effective from 1 October 2020
contact us· In a move aimed to help Coal India (CIL) attain its target of producing 1 billion tonne of coal by 2020, the government has decided to allot 11 mines to the state-owned company. The mine ...
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contact us· The Cost Plus Method is one of the 5 common transfer pricing methods provided by the OECD Guidelines. The Cost Plus Method is a traditional transaction method. The Cost Plus Method compares gross profits to the cost of sales. Firstly, …
contact usIndia or territories outside India having lack of effective exchange of information as notified jurisdictional areas. To date no jurisdiction has been notified. The arm''s-length principle and pricing methodologies The term ''arm''s-length price'' is defined by Section 92F of the Act to mean a price that is
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contact us· (FE) Even as a dearth of new power purchase agreements is stalling many under-construction and existing private power units, the virtually exclusive regime of cost-plus tariffs for the state-run NTPC is further undermining their ability to commence operations or operate at higher capacities. In the latest instance, NTPC''s sourcing of coal from mines located 1,100 kmRead More
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contact us· Cost-plus pricing is a very simple cost-based pricing strategy for setting the prices of goods and services. With cost-plus pricing you first add the direct material cost, the direct labor cost, and overhead to determine what it costs the company to offer the product or service. A markup percentage is added to the total cost to determine the selling price.
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