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...
The public notice establishes a standardized procedure for handling undelivered international postal articles at Chennai Foreign Post Office. The protocol mandates that undelivered parcels marked "refused/unclaimed/no such addressee" must be immediately returned to the country of origin within one month. Customs authorities are required to inspect returned parcels within one day, ensuring package integrity and conducting random checks. The postal department must submit a detailed list of undelivered items to customs, who will verify and recommend cancellation of customs duties in accordance with the Universal Postal Convention (UPU), 2018. The process aims to streamline return logistics and maintain international postal regulations.
The public notice establishes a standardized procedure for handling undelivered international postal articles at Chennai Foreign Post Office. The protocol mandates that undelivered parcels marked "refused/unclaimed/no such addressee" must be immediately returned to the country of origin within one month. Customs authorities are required to inspect returned parcels within one day, ensuring package integrity and conducting random checks. The postal department must submit a detailed list of undelivered items to customs, who will verify and recommend cancellation of customs duties in accordance with the Universal Postal Convention (UPU), 2018. The process aims to streamline return logistics and maintain international postal regulations.
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