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 DGFT issued a trade notice expanding the 'Source from India' micropage hosting service on Trade Connect ePlatform to all Status Holder exporters with valid Import-Export Codes (IECs). The digital platform enables exporters to create public micropages showcasing their product details and corporate credentials, facilitating international buyer discovery of Indian exporters. Initially piloted with Three-, Four-, and Five-star Manufacturer exporters, the service will now be broadly available to Status Holders, with potential future expansion to other IEC holders. Indian Missions Abroad and Export Promotion Councils are encouraged to utilize and promote this digital sourcing initiative.
The DGFT issued a trade notice expanding the 'Source from India' micropage hosting service on Trade Connect ePlatform to all Status Holder exporters with valid Import-Export Codes (IECs). The digital platform enables exporters to create public micropages showcasing their product details and corporate credentials, facilitating international buyer discovery of Indian exporters. Initially piloted with Three-, Four-, and Five-star Manufacturer exporters, the service will now be broadly available to Status Holders, with potential future expansion to other IEC holders. Indian Missions Abroad and Export Promotion Councils are encouraged to utilize and promote this digital sourcing initiative.
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