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 mandates the declaration of additional qualifiers in import declarations for coking and non-coking coal effective December 15, 2024. For coking coal, subcategories based on ash percentage ranging from not exceeding 15% to exceeding 49% must be declared. For non-coking coal, subcategories based on gross calorific value (GCV) ranging from exceeding 7000 K.Cal./Kg. to exceeding 2200 and not exceeding 2500 K.Cal./Kg. must be declared. These additional qualifiers aim to improve assessment quality, intervention efficiency, and facilitation during import clearance. The circular includes annexures specifying the required qualifiers and their descriptions for the respective HS codes of coking and non-coking coal.
This circular mandates the declaration of additional qualifiers in import declarations for coking and non-coking coal effective December 15, 2024. For coking coal, subcategories based on ash percentage ranging from not exceeding 15% to exceeding 49% must be declared. For non-coking coal, subcategories based on gross calorific value (GCV) ranging from exceeding 7000 K.Cal./Kg. to exceeding 2200 and not exceeding 2500 K.Cal./Kg. must be declared. These additional qualifiers aim to improve assessment quality, intervention efficiency, and facilitation during import clearance. The circular includes annexures specifying the required qualifiers and their descriptions for the respective HS codes of coking and non-coking coal.
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