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 implemented significant trade facilitation measures for air cargo and transhipment, effective 24th April 2025. Key changes include waiving transhipment permit fees, introducing simplified procedures for temporary import of Unit Load Devices (ULDs) outside Customs Area, and enabling an All-India National Transhipment Bond at air cargo complexes. Air carriers/console agents can now temporarily import ULDs by executing a Continuity Bond, shifting re-export responsibility from individual importers. These regulatory modifications aim to streamline customs protocols, reduce logistical complexities, and enhance operational efficiency in air cargo and transhipment movements, aligning with international best practices and supporting ease of doing business.
CBIC implemented significant trade facilitation measures for air cargo and transhipment, effective 24th April 2025. Key changes include waiving transhipment permit fees, introducing simplified procedures for temporary import of Unit Load Devices (ULDs) outside Customs Area, and enabling an All-India National Transhipment Bond at air cargo complexes. Air carriers/console agents can now temporarily import ULDs by executing a Continuity Bond, shifting re-export responsibility from individual importers. These regulatory modifications aim to streamline customs protocols, reduce logistical complexities, and enhance operational efficiency in air cargo and transhipment movements, aligning with international best practices and supporting ease of doing business.
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