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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This circular outlines the implementation of ICETABs, mobile tablet devices for Customs Officers, to facilitate efficient examination and clearance of import consignments. ICETABs enable real-time upload of examination reports, image capture of cargo, and seamless integration with the Bill of Entry. Key features include viewing RMS instructions, examination orders, and supporting documents; capturing up to four cargo examination images; and submitting examination reports immediately upon completion. The circular mandates the use of ICETABs, eliminating the need for paper documents during examination. It requires examining officers to upload cargo examination images and reports through ICETABs. Detailed advisories and technical support will be provided. Commissioners are responsible for ensuring network connectivity and resolving technical issues. Trade stakeholders will be notified, and officers will be sensitized to these changes.
This circular outlines the implementation of ICETABs, mobile tablet devices for Customs Officers, to facilitate efficient examination and clearance of import consignments. ICETABs enable real-time upload of examination reports, image capture of cargo, and seamless integration with the Bill of Entry. Key features include viewing RMS instructions, examination orders, and supporting documents; capturing up to four cargo examination images; and submitting examination reports immediately upon completion. The circular mandates the use of ICETABs, eliminating the need for paper documents during examination. It requires examining officers to upload cargo examination images and reports through ICETABs. Detailed advisories and technical support will be provided. Commissioners are responsible for ensuring network connectivity and resolving technical issues. Trade stakeholders will be notified, and officers will be sensitized to these changes.
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