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 amended Chapter 2 of Handbook of Procedures 2023 implementing electronic Certificate of Origin system. Key changes include mandatory online submission of Non-Preferential CoO applications through trade.gov.in portal, revised fee structure of Rs. 200 per certificate, and introduction of online correction requests via in-lieu CoO applications. New provisions allow agencies to issue Back-to-Back Certificates for non-Indian origin goods in re-export, trans-shipment, and merchanting trade, requiring explicit documentation of origin country. Previous manual submission requirements were replaced with digital documentation, and EIC's role in printing blank certificates was removed. Changes align with digital transformation of trade documentation processes.
DGFT amended Chapter 2 of Handbook of Procedures 2023 implementing electronic Certificate of Origin system. Key changes include mandatory online submission of Non-Preferential CoO applications through trade.gov.in portal, revised fee structure of Rs. 200 per certificate, and introduction of online correction requests via in-lieu CoO applications. New provisions allow agencies to issue Back-to-Back Certificates for non-Indian origin goods in re-export, trans-shipment, and merchanting trade, requiring explicit documentation of origin country. Previous manual submission requirements were replaced with digital documentation, and EIC's role in printing blank certificates was removed. Changes align with digital transformation of trade documentation processes.
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