Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Importers or their agents may request conversion of container status from DPD-CFS to DPD-DPD for direct port delivery where the Bill of Entry is fully facilitated and any scanned container is not found suspicious. Requests are to be emailed to the DPD-RMS Cell and will be processed on the same day on a priority basis, with prompt approval in deserving cases to support smooth evacuation from terminals. Approved conversions will be reflected on the JNCH website for access by importers and logistics stakeholders. The arrangement applies until further notice and may be modified or withdrawn depending on operational requirements.
Importers or their agents may request conversion of container status from DPD-CFS to DPD-DPD for direct port delivery where the Bill of Entry is fully facilitated and any scanned container is not found suspicious. Requests are to be emailed to the DPD-RMS Cell and will be processed on the same day on a priority basis, with prompt approval in deserving cases to support smooth evacuation from terminals. Approved conversions will be reflected on the JNCH website for access by importers and logistics stakeholders. The arrangement applies until further notice and may be modified or withdrawn depending on operational requirements.
Note: It is a system-generated summary and is for quick reference only.
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