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 established a harmonized procedure for import/export through personal carriage, effective May 1, 2025, focusing on gems and jewellery, samples, and prototypes. The circular introduces electronic processing of Bills of Entry/Shipping Bills for personal carriage at specified airports, including Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad, and Jaipur. For gems and jewellery, the procedure includes pre-filing documentation with passenger details, customs examination, and temporary detention facilities. For samples/prototypes, eligible exporters may opt for factory examination instead of port examination. The streamlined process aims to reduce time and costs while maintaining regulatory compliance, with specific roles outlined for importers/exporters, passengers, and customs officers to facilitate seamless transactions.
CBIC has established a harmonized procedure for import/export through personal carriage, effective May 1, 2025, focusing on gems and jewellery, samples, and prototypes. The circular introduces electronic processing of Bills of Entry/Shipping Bills for personal carriage at specified airports, including Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad, and Jaipur. For gems and jewellery, the procedure includes pre-filing documentation with passenger details, customs examination, and temporary detention facilities. For samples/prototypes, eligible exporters may opt for factory examination instead of port examination. The streamlined process aims to reduce time and costs while maintaining regulatory compliance, with specific roles outlined for importers/exporters, passengers, and customs officers to facilitate seamless transactions.
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