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 a third amendment to the Sea Cargo Manifest and Transshipment Regulations, 2025, modifying the existing regulatory framework. The amendment specifically updates the TABLE by substituting the date "30.09.2025" in column (3) against Sr. No. 6. The regulatory amendment was enacted under sections 30, 30A, 41, 41A, 53, 54, 56, and subsections (3) of section 98 and (2) of section 158 of the Customs Act, 1962. The amendment will come into force upon publication in the Official Gazette, enabling procedural adjustments in sea cargo manifest and transshipment documentation and compliance requirements.
The CBIC issued a third amendment to the Sea Cargo Manifest and Transshipment Regulations, 2025, modifying the existing regulatory framework. The amendment specifically updates the TABLE by substituting the date "30.09.2025" in column (3) against Sr. No. 6. The regulatory amendment was enacted under sections 30, 30A, 41, 41A, 53, 54, 56, and subsections (3) of section 98 and (2) of section 158 of the Customs Act, 1962. The amendment will come into force upon publication in the Official Gazette, enabling procedural adjustments in sea cargo manifest and transshipment documentation and compliance requirements.
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