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. 30/2025-Customs (N.T.) amending the Goods Imported (Conditions of Transshipment) Regulations, 1995. The amendment modifies Regulation 5 to eliminate fees for transshipment applications across all customs stations. Enacted under sections 157, 54(3), and 158 of the Customs Act, 1962, the regulation becomes effective upon official gazette publication. The amendment simplifies administrative procedures by removing transshipment application fees, potentially reducing financial barriers for importers and facilitating smoother goods movement through customs stations.
The CBIC issued Notification No. 30/2025-Customs (N.T.) amending the Goods Imported (Conditions of Transshipment) Regulations, 1995. The amendment modifies Regulation 5 to eliminate fees for transshipment applications across all customs stations. Enacted under sections 157, 54(3), and 158 of the Customs Act, 1962, the regulation becomes effective upon official gazette publication. The amendment simplifies administrative procedures by removing transshipment application fees, potentially reducing financial barriers for importers and facilitating smoother goods movement through customs stations.
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