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 statutory regulations have an overruling effect on the contract between parties. The demurrage/detention charges are payable only when goods are not cleared voluntarily or due to customs authorities' action/inaction. The waiver certificate issued by customs authorities is statutorily binding on CFS and shipping lines/agents. The writ petitions against CFS, CFA, and shipping lines/agents are maintainable as they are obliged to perform duties per the Customs Act and regulations. CFS need not be heard before granting waiver certificates. The 90-day clearance period under regulations is enforceable only if no detention by authorities. If goods are cleared in favor of importer, no charges can be demanded. The authorities are liable for delays beyond 60 days. Importers who succeeded are entitled to refund, and interest claims can be considered. Non-compliance with waiver certificates by CFS and carriers may lead to appropriate action per due process.
The statutory regulations have an overruling effect on the contract between parties. The demurrage/detention charges are payable only when goods are not cleared voluntarily or due to customs authorities' action/inaction. The waiver certificate issued by customs authorities is statutorily binding on CFS and shipping lines/agents. The writ petitions against CFS, CFA, and shipping lines/agents are maintainable as they are obliged to perform duties per the Customs Act and regulations. CFS need not be heard before granting waiver certificates. The 90-day clearance period under regulations is enforceable only if no detention by authorities. If goods are cleared in favor of importer, no charges can be demanded. The authorities are liable for delays beyond 60 days. Importers who succeeded are entitled to refund, and interest claims can be considered. Non-compliance with waiver certificates by CFS and carriers may lead to appropriate action per due process.
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