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 Instruction No. 21/2025-Customs directing all Principal Chief Commissioners and Commissioners of Customs to ensure verification of EPR Portal registration for plastic raw material importers. Under the Plastic Waste Management Amendment Rules 2024, importers of plastic raw materials including resins, pellets, and intermediate materials for manufacturing plastic packaging must register on the Centralized EPR Portal. Customs officers are instructed to verify proof of registration before clearing consignments of plastic raw materials. The instruction references previous CBIC guidelines and CPCB correspondence, mandating compliance with Section 6 of EPR Guidelines for commercial importers of plastic packaging materials and related commodities.
The CBIC issued Instruction No. 21/2025-Customs directing all Principal Chief Commissioners and Commissioners of Customs to ensure verification of EPR Portal registration for plastic raw material importers. Under the Plastic Waste Management Amendment Rules 2024, importers of plastic raw materials including resins, pellets, and intermediate materials for manufacturing plastic packaging must register on the Centralized EPR Portal. Customs officers are instructed to verify proof of registration before clearing consignments of plastic raw materials. The instruction references previous CBIC guidelines and CPCB correspondence, mandating compliance with Section 6 of EPR Guidelines for commercial importers of plastic packaging materials and related commodities.
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