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...
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The Government of India, Ministry of Finance, Department of Revenue, Chennai Customs Commissionerate has appointed a panel of approved Valuers/Assayers for valuing Gold, Silver, Jewellery, Precious Stones, and Valuable Articles. The appointed individuals are required to submit an Annual Performance Report by April 30th each year. They are appointed for a 2-year term with an interim review at the end of the first year. Service fees are regulated based on the assessed value, with GST applicable. The appointed Valuers/Assayers must make themselves available as needed. The appointment does not imply endorsement by the Customs department, and any issues in implementation should be reported to the office.
The Government of India, Ministry of Finance, Department of Revenue, Chennai Customs Commissionerate has appointed a panel of approved Valuers/Assayers for valuing Gold, Silver, Jewellery, Precious Stones, and Valuable Articles. The appointed individuals are required to submit an Annual Performance Report by April 30th each year. They are appointed for a 2-year term with an interim review at the end of the first year. Service fees are regulated based on the assessed value, with GST applicable. The appointed Valuers/Assayers must make themselves available as needed. The appointment does not imply endorsement by the Customs department, and any issues in implementation should be reported to the office.
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