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 has clarified fee requirements for time extension applications under Rules 6 and 7 of Customs and Central Excise Duties Drawback Rules, 2017. The Board addressed inconsistent practices across ports regarding application fees for duty drawback rate determinations. The clarification establishes that application fees for time extensions should be charged per application basis, not per shipping bill, even when multiple shipping bills are included in a single application. This resolves the divergent practices where some ports were charging fees per shipping bill while others charged per application. The ruling streamlines the fee structure for exporters seeking time extensions for duty drawback rate fixation applications.
CBIC has clarified fee requirements for time extension applications under Rules 6 and 7 of Customs and Central Excise Duties Drawback Rules, 2017. The Board addressed inconsistent practices across ports regarding application fees for duty drawback rate determinations. The clarification establishes that application fees for time extensions should be charged per application basis, not per shipping bill, even when multiple shipping bills are included in a single application. This resolves the divergent practices where some ports were charging fees per shipping bill while others charged per application. The ruling streamlines the fee structure for exporters seeking time extensions for duty drawback rate fixation applications.
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