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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CBIC modified requirements for Lab Grown Diamonds (LGD) export declarations through customs notification. While maintaining mandatory additional qualifiers for most synthetic/reconstructed diamonds as per earlier Circular 21/2024-Customs, the Board introduced a significant relaxation. For LGDs (HPHT/CVD) weighing less than one carat, declaration of additional qualifiers is now voluntary rather than mandatory. This modification addresses industry concerns about increased dwell time during export processing of smaller synthetic diamonds. The change aims to facilitate smoother trade operations while maintaining necessary oversight for larger synthetic diamond exports. All other provisions from the previous circular remain in effect.
CBIC modified requirements for Lab Grown Diamonds (LGD) export declarations through customs notification. While maintaining mandatory additional qualifiers for most synthetic/reconstructed diamonds as per earlier Circular 21/2024-Customs, the Board introduced a significant relaxation. For LGDs (HPHT/CVD) weighing less than one carat, declaration of additional qualifiers is now voluntary rather than mandatory. This modification addresses industry concerns about increased dwell time during export processing of smaller synthetic diamonds. The change aims to facilitate smoother trade operations while maintaining necessary oversight for larger synthetic diamond exports. All other provisions from the previous circular remain in effect.
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