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 extends export-related benefits like Duty Drawback, RoDTEP, and RoSCTL for exports made through the courier mode. The Indian Customs EDI System (ICES) will be used at International Courier Terminals (ICTs) to process these payments, as the Express Cargo Clearance System (ECCS) has limitations. Authorized Couriers will file Shipping Bills claiming benefits on ICEGATE, processed on ICES. Custodians operating ICTs will register on ICEGATE for goods registration and message exchange. While ICTs handle logistics, customs clearance will be on ICES. Amendments have been made to the Courier Imports and Exports Regulations, 2010, incorporating references to these schemes and electronic integrated declarations. Courier Export Manifests are not required for shipments under these schemes. Commissioners of Customs overseeing ICTs will issue Public Notices explaining the modalities to stakeholders.
This circular extends export-related benefits like Duty Drawback, RoDTEP, and RoSCTL for exports made through the courier mode. The Indian Customs EDI System (ICES) will be used at International Courier Terminals (ICTs) to process these payments, as the Express Cargo Clearance System (ECCS) has limitations. Authorized Couriers will file Shipping Bills claiming benefits on ICEGATE, processed on ICES. Custodians operating ICTs will register on ICEGATE for goods registration and message exchange. While ICTs handle logistics, customs clearance will be on ICES. Amendments have been made to the Courier Imports and Exports Regulations, 2010, incorporating references to these schemes and electronic integrated declarations. Courier Export Manifests are not required for shipments under these schemes. Commissioners of Customs overseeing ICTs will issue Public Notices explaining the modalities to stakeholders.
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