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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Legal Instruction on Red Sanders Disposal by Customs and DRI Formations The CBIC issued a comprehensive instruction clarifying disposal procedures for seized Red Sanders. Key directives mandate that Customs field formations shall undertake disposal of Red Sanders seized by DRI, following established disposal protocols. Jurisdictional Customs units must obtain authorization from DRI for export, adhere to Ministry of Environment guidelines, and utilize public sector agencies for export processes. The instruction aims to streamline disposal mechanisms, address storage challenges, and prevent quality deterioration of seized timber. Disposal shall be executed through systematic steps including grading, tendering, technical evaluation, and obtaining necessary export licenses from DGFT and MoEFCC, ensuring transparent and regulated disposition of seized Red Sanders.
Legal Instruction on Red Sanders Disposal by Customs and DRI Formations The CBIC issued a comprehensive instruction clarifying disposal procedures for seized Red Sanders. Key directives mandate that Customs field formations shall undertake disposal of Red Sanders seized by DRI, following established disposal protocols. Jurisdictional Customs units must obtain authorization from DRI for export, adhere to Ministry of Environment guidelines, and utilize public sector agencies for export processes. The instruction aims to streamline disposal mechanisms, address storage challenges, and prevent quality deterioration of seized timber. Disposal shall be executed through systematic steps including grading, tendering, technical evaluation, and obtaining necessary export licenses from DGFT and MoEFCC, ensuring transparent and regulated disposition of seized Red Sanders.
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