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 DGFT has amended ANF-4J form for Diamond Imprest Authorisation (DIA) under FTP 2023 by adding four new declarations (numbered 7-10) after the existing declaration number 6. These new declarations require applicants to certify they hold Two Star or higher status, have filed all required ITR and GST returns, will abide by Pre-Import and Actual User Conditions, and confirm it's their first application for the current financial year. The existing declaration 7 has been renumbered as 11. This amendment enhances compliance requirements for entities seeking DIA under the Handbook of Procedures 2023.
The DGFT has amended ANF-4J form for Diamond Imprest Authorisation (DIA) under FTP 2023 by adding four new declarations (numbered 7-10) after the existing declaration number 6. These new declarations require applicants to certify they hold Two Star or higher status, have filed all required ITR and GST returns, will abide by Pre-Import and Actual User Conditions, and confirm it's their first application for the current financial year. The existing declaration 7 has been renumbered as 11. This amendment enhances compliance requirements for entities seeking DIA under the Handbook of Procedures 2023.
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