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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DGFT introduced new provisions in Chapter 4 of Handbook of Procedures 2023 establishing the Diamond Imprest Authorization (DIA) scheme. The scheme permits import and export of diamonds exclusively through Mumbai Airport, with mandatory pre-import conditions. DIA holders must achieve 10% value addition in freely convertible currency. Authorization validity is 12 months for imports with 18-month export obligation period. Only natural cut and polished diamonds weighing <=0.25 carats are eligible for export. Holders must execute a bond equal to export obligation with performance bank guarantee covering duty foregone. One IEC can obtain single authorization per financial year. The scheme prohibits deemed exports, revalidation, and export obligation extensions. Implementation commences from April 1, 2025.
DGFT introduced new provisions in Chapter 4 of Handbook of Procedures 2023 establishing the Diamond Imprest Authorization (DIA) scheme. The scheme permits import and export of diamonds exclusively through Mumbai Airport, with mandatory pre-import conditions. DIA holders must achieve 10% value addition in freely convertible currency. Authorization validity is 12 months for imports with 18-month export obligation period. Only natural cut and polished diamonds weighing <=0.25 carats are eligible for export. Holders must execute a bond equal to export obligation with performance bank guarantee covering duty foregone. One IEC can obtain single authorization per financial year. The scheme prohibits deemed exports, revalidation, and export obligation extensions. Implementation commences from April 1, 2025.
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