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 FSSAI issued an order extending the validity period for No Objection Certificates (NOCs) for imported alcoholic beverages bottled in origin and bulk containing more than 10% alcohol without expiry dates. Under regulation 14(2) of the Food Safety and Standards (Import) Regulations 2017, NOCs shall now have 365-day validity. For consignments remaining in customs areas beyond 365 days, re-validation may be obtained through visual inspection upon payment of prescribed fees. The CBIC instructed customs officers to implement this directive, which supersedes previous orders and aims to facilitate ease of doing business while maintaining food safety standards for imported alcoholic beverages in India.
The FSSAI issued an order extending the validity period for No Objection Certificates (NOCs) for imported alcoholic beverages bottled in origin and bulk containing more than 10% alcohol without expiry dates. Under regulation 14(2) of the Food Safety and Standards (Import) Regulations 2017, NOCs shall now have 365-day validity. For consignments remaining in customs areas beyond 365 days, re-validation may be obtained through visual inspection upon payment of prescribed fees. The CBIC instructed customs officers to implement this directive, which supersedes previous orders and aims to facilitate ease of doing business while maintaining food safety standards for imported alcoholic beverages in India.
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