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 CBIC issued Notification No. 27/2025-Customs (N.T.) amending Notification No. 64/1994-Customs (N.T.), specifically modifying the coastal ports table for the State of Maharashtra. The amendment adds "Rohini Yard Jetty, Rohini Village, Raigad" as entry (52) under column (3) for serial number 9, expanding the list of authorized coastal ports for trade purposes. The modification was implemented under section 7(1)(d) of the Customs Act, 1962, enabling additional maritime trade infrastructure in the specified region. The notification was issued by the Under Secretary and reflects ongoing administrative updates to coastal trade regulations.
The CBIC issued Notification No. 27/2025-Customs (N.T.) amending Notification No. 64/1994-Customs (N.T.), specifically modifying the coastal ports table for the State of Maharashtra. The amendment adds "Rohini Yard Jetty, Rohini Village, Raigad" as entry (52) under column (3) for serial number 9, expanding the list of authorized coastal ports for trade purposes. The modification was implemented under section 7(1)(d) of the Customs Act, 1962, enabling additional maritime trade infrastructure in the specified region. The notification was issued by the Under Secretary and reflects ongoing administrative updates to coastal trade regulations.
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