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 has introduced an online module for filing Annual RoDTEP Return (ARR) on its portal for exporters who claimed RoDTEP benefits exceeding Rs. 1 crore in FY 2023-24. Separate returns must be filed for DTA and AA/EoU/SEZ exports. Returns are mandatory only for 8-digit HS codes where claimed RoDTEP benefit value is Rs. 50 lakhs or more annually. The module requires detailed reporting of embedded taxes including VAT, excise duty on transportation, electricity duty, stamp duty and other levies that are not refunded through other mechanisms. Merchant exporters claiming over Rs. 1 crore must file ARR in coordination with manufacturer suppliers. The system calculates total tax incidence based on input details and tax components provided. Supporting documentation for calculations must be maintained for verification.
DGFT has introduced an online module for filing Annual RoDTEP Return (ARR) on its portal for exporters who claimed RoDTEP benefits exceeding Rs. 1 crore in FY 2023-24. Separate returns must be filed for DTA and AA/EoU/SEZ exports. Returns are mandatory only for 8-digit HS codes where claimed RoDTEP benefit value is Rs. 50 lakhs or more annually. The module requires detailed reporting of embedded taxes including VAT, excise duty on transportation, electricity duty, stamp duty and other levies that are not refunded through other mechanisms. Merchant exporters claiming over Rs. 1 crore must file ARR in coordination with manufacturer suppliers. The system calculates total tax incidence based on input details and tax components provided. Supporting documentation for calculations must be maintained for verification.
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