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 Public Notice clarifies the following regarding Customs Cargo Service Providers (CCSPs) and Authorized Economic Operators - Logistics Operators (AEO-LOs): Regulation 5(1)(iii) of Handling of Cargo in Customs Areas Regulations (HCCAR), 2009 has been amended. CCSPs now need to provide insurance equal to the average value of goods likely stored for 5 days, as specified by the Commissioner based on goods already insured by importers/exporters. Regulation 5(3) has been amended to reduce the custodian bond value furnished by CCSPs for imported/exported goods to cover 5 days of storage instead of 10 days. Regulation 10 has been amended making the approval for AEO-LO CCSPs as custodians valid till their AEO authorization remains valid and not suspended/revoked under Regulation 12. The custodian bond executed by AEO-LO CCSPs will have the same validity as their Regulation 10 approval.
The Public Notice clarifies the following regarding Customs Cargo Service Providers (CCSPs) and Authorized Economic Operators - Logistics Operators (AEO-LOs): Regulation 5(1)(iii) of Handling of Cargo in Customs Areas Regulations (HCCAR), 2009 has been amended. CCSPs now need to provide insurance equal to the average value of goods likely stored for 5 days, as specified by the Commissioner based on goods already insured by importers/exporters. Regulation 5(3) has been amended to reduce the custodian bond value furnished by CCSPs for imported/exported goods to cover 5 days of storage instead of 10 days. Regulation 10 has been amended making the approval for AEO-LO CCSPs as custodians valid till their AEO authorization remains valid and not suspended/revoked under Regulation 12. The custodian bond executed by AEO-LO CCSPs will have the same validity as their Regulation 10 approval.
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