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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The Chennai Customs IV (Export) Commissionerate announced automation of refund application and processing, effective April 1, 2025. The system enables electronic filing of refund applications on ICEGATE portal, eliminating manual processing. Key features include electronic scrutiny, deficiency notification within 10 days, digital communication of orders, and direct deposit of refunds to registered bank accounts via PFMS. The reform replaces concurrent audit with post-audit procedures for all refund claims. During the transition period until March 31, 2025, applicants may file refunds either manually or electronically. After this date, manual applications will require special approval from the Commissioner. This initiative aligns with CBIC's digitization goals to reduce trade costs and processing time.
The Chennai Customs IV (Export) Commissionerate announced automation of refund application and processing, effective April 1, 2025. The system enables electronic filing of refund applications on ICEGATE portal, eliminating manual processing. Key features include electronic scrutiny, deficiency notification within 10 days, digital communication of orders, and direct deposit of refunds to registered bank accounts via PFMS. The reform replaces concurrent audit with post-audit procedures for all refund claims. During the transition period until March 31, 2025, applicants may file refunds either manually or electronically. After this date, manual applications will require special approval from the Commissioner. This initiative aligns with CBIC's digitization goals to reduce trade costs and processing time.
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