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 circular notifies the phased implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) across various customs ports in India. SCMTR aims to enhance transparency, predictability of cargo movement, and advance information collection for expeditious risk-based customs clearance. It stipulates obligations, roles, and responsibilities for stakeholders involved in import/export goods movement and specifies changes to manifest declaration formats and timelines. After transitional provisions, the new SCMTR formats will become mandatory as per the scheduled dates for different ports, ranging from September 11, 2024, to December 1, 2024. Stakeholders are advised to start filing in the new format immediately on a parallel basis to ensure smooth cargo clearance. Chief Commissioners are instructed to monitor SCMTR implementation progress, and difficulties, if any, should be reported to the Board.
The circular notifies the phased implementation of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) across various customs ports in India. SCMTR aims to enhance transparency, predictability of cargo movement, and advance information collection for expeditious risk-based customs clearance. It stipulates obligations, roles, and responsibilities for stakeholders involved in import/export goods movement and specifies changes to manifest declaration formats and timelines. After transitional provisions, the new SCMTR formats will become mandatory as per the scheduled dates for different ports, ranging from September 11, 2024, to December 1, 2024. Stakeholders are advised to start filing in the new format immediately on a parallel basis to ensure smooth cargo clearance. Chief Commissioners are instructed to monitor SCMTR implementation progress, and difficulties, if any, should be reported to the Board.
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