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 issued Public Notice 06/2025 harmonizing procedures for import/export of gems, jewellery, samples, and prototypes through personal carriage. The directive introduces electronic processing of Bill of Entry/Shipping Bill for such transactions at specified airports from 01.05.2025, covering personal carriage modes for commercial cargo. Key provisions include simplified regulatory framework for facilitating export/import, enabling electronic filing, and providing clearance options at airports or factory premises for eligible importers/exporters. The procedure aims to promote ease of doing business and reduce transaction time and costs for high-end manufacturing and jewellery sectors.
CBIC issued Public Notice 06/2025 harmonizing procedures for import/export of gems, jewellery, samples, and prototypes through personal carriage. The directive introduces electronic processing of Bill of Entry/Shipping Bill for such transactions at specified airports from 01.05.2025, covering personal carriage modes for commercial cargo. Key provisions include simplified regulatory framework for facilitating export/import, enabling electronic filing, and providing clearance options at airports or factory premises for eligible importers/exporters. The procedure aims to promote ease of doing business and reduce transaction time and costs for high-end manufacturing and jewellery sectors.
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