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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Dept. of Commerce mandates weekly grievance redressal sessions ('Jan-Sunwai') via video conferencing for all SEZ Development Commissioners. DCs must schedule minimum two-hour sessions on working days, with fixed timings to be publicly notified to stakeholders and displayed on websites. Designated officers shall address grievances from developers, unit holders, and other stakeholders with time-bound resolutions. DCs required to submit schedule details and monthly compliance reports by 5th of following month, documenting number of grievances heard and resolutions provided. Directive establishes formal institutional mechanism for SEZ stakeholder grievance management through accessible virtual platform.
Dept. of Commerce mandates weekly grievance redressal sessions ('Jan-Sunwai') via video conferencing for all SEZ Development Commissioners. DCs must schedule minimum two-hour sessions on working days, with fixed timings to be publicly notified to stakeholders and displayed on websites. Designated officers shall address grievances from developers, unit holders, and other stakeholders with time-bound resolutions. DCs required to submit schedule details and monthly compliance reports by 5th of following month, documenting number of grievances heard and resolutions provided. Directive establishes formal institutional mechanism for SEZ stakeholder grievance management through accessible virtual platform.
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