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...
Para 6.06(c)(ii) of HBP 2023 amended export obligation period against import of items covered by Chapter 9 of ITC(HS) and coconut oil from 90 days to 6 months from date first import consignment cleared by Customs. Para 6.06(c)(iii) amended export obligation period for import of spices for value addition like crushing/grinding/sterilization or manufacture of oils and oleoresins of pepper, cardamom and chillies from 120 days to 6 months from date of first import consignment.
Para 6.06(c)(ii) of HBP 2023 amended export obligation period against import of items covered by Chapter 9 of ITC(HS) and coconut oil from 90 days to 6 months from date first import consignment cleared by Customs. Para 6.06(c)(iii) amended export obligation period for import of spices for value addition like crushing/grinding/sterilization or manufacture of oils and oleoresins of pepper, cardamom and chillies from 120 days to 6 months from date of first import consignment.
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