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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
This instruction from the Central Board of Indirect Taxes and Customs (CBIC) pertains to the issuance of Equipment Type Approval (ETA) for license-exempt wireless equipment devices. Key points are: applicants can obtain ETA on a self-declaration basis by submitting applications with requisite documents and fees on the SARAL Sanchar portal; ETAs ensure compliance with RF regulations, but holders must obtain necessary clearances from DGFT before importing equipment; it is the responsibility of ETA holders to comply with all import regulations stipulated by DGFT; earlier instructions stand modified to this extent; difficulties may be brought to CBIC's notice. The OM from Department of Telecommunications enabling this process is also enclosed.
This instruction from the Central Board of Indirect Taxes and Customs (CBIC) pertains to the issuance of Equipment Type Approval (ETA) for license-exempt wireless equipment devices. Key points are: applicants can obtain ETA on a self-declaration basis by submitting applications with requisite documents and fees on the SARAL Sanchar portal; ETAs ensure compliance with RF regulations, but holders must obtain necessary clearances from DGFT before importing equipment; it is the responsibility of ETA holders to comply with all import regulations stipulated by DGFT; earlier instructions stand modified to this extent; difficulties may be brought to CBIC's notice. The OM from Department of Telecommunications enabling this process is also enclosed.
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