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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Central Board of Indirect Taxes and Customs issued Circular No. 17/2025-Customs mandating implementation of ICETABs for export examination and clearance effective June 19, 2025. Following successful deployment for import consignments, the digital platform extends to export operations, enabling examining officers to access Shipping Bill details, examination orders, and Risk Management System instructions electronically. The system eliminates paper documentation requirements, allows prompt examination report submission, and mandates uploading four cargo images to the e-sanchit repository. Emergency exceptions require Assistant Commissioner approval with system documentation. Commissioners must conduct weekly reviews and resolve operational difficulties in consultation with DG Systems. The directive applies to all Principal Chief Commissioners, Chief Commissioners, and customs authorities nationwide.
The Central Board of Indirect Taxes and Customs issued Circular No. 17/2025-Customs mandating implementation of ICETABs for export examination and clearance effective June 19, 2025. Following successful deployment for import consignments, the digital platform extends to export operations, enabling examining officers to access Shipping Bill details, examination orders, and Risk Management System instructions electronically. The system eliminates paper documentation requirements, allows prompt examination report submission, and mandates uploading four cargo images to the e-sanchit repository. Emergency exceptions require Assistant Commissioner approval with system documentation. Commissioners must conduct weekly reviews and resolve operational difficulties in consultation with DG Systems. The directive applies to all Principal Chief Commissioners, Chief Commissioners, and customs authorities nationwide.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
