Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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...
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DGFT's Bank Guarantee Repository Module now requires a Purpose field to identify fresh and replacement bank guarantees and sends exporters automated expiry alerts 60 and 45 days before expiry. Regional Authorities can digitally sign and issue portal-based communications for renewal, replacement, encashment and return of bank guarantees. The module provides standardised status tracking, including pending acceptance, acceptance, replacement, return on EODC, and renewal or encashment notices. Bank guarantees declared through the Bills Repository remain pending until Regional Authority acceptance, but automatically become accepted when a linked AA/EPCG invalidation file is approved.
DGFT's Bank Guarantee Repository Module now requires a Purpose field to identify fresh and replacement bank guarantees and sends exporters automated expiry alerts 60 and 45 days before expiry. Regional Authorities can digitally sign and issue portal-based communications for renewal, replacement, encashment and return of bank guarantees. The module provides standardised status tracking, including pending acceptance, acceptance, replacement, return on EODC, and renewal or encashment notices. Bank guarantees declared through the Bills Repository remain pending until Regional Authority acceptance, but automatically become accepted when a linked AA/EPCG invalidation file is approved.
Note: It is a system-generated summary and is for quick reference only.
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