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 Export Entry (Post Export Conversion) Regulations, 2025 introduce comprehensive reforms for export documentation and amendments. Key modifications include electronic processing of shipping bill amendments under section 149 of the Customs Act, with specific fields requiring Additional/Joint Commissioner approval. The regulations establish a one-year time limit for export entry conversions, encompassing all export types and allowing amendments to entries under Section 84. Significant provisions include permitting conversion between export schemes, mandating benefit reversals during transitions, and standardizing post-export modification processes across different shipping bill categories. The regulatory framework aims to streamline export procedures, reduce administrative complexities, and provide greater flexibility for exporters while maintaining robust regulatory oversight.
The Export Entry (Post Export Conversion) Regulations, 2025 introduce comprehensive reforms for export documentation and amendments. Key modifications include electronic processing of shipping bill amendments under section 149 of the Customs Act, with specific fields requiring Additional/Joint Commissioner approval. The regulations establish a one-year time limit for export entry conversions, encompassing all export types and allowing amendments to entries under Section 84. Significant provisions include permitting conversion between export schemes, mandating benefit reversals during transitions, and standardizing post-export modification processes across different shipping bill categories. The regulatory framework aims to streamline export procedures, reduce administrative complexities, and provide greater flexibility for exporters while maintaining robust regulatory oversight.
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