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 Customs authority established a Trade Facilitation Centre at Chennai Custom House to serve as a centralized helpdesk for importers, exporters, customs brokers, and other trade stakeholders. Operating on working days from 10 AM to 5:30 PM, the Centre handles taxpayer queries, complaints, and grievances related to customs through multiple communication channels, including in-person, email, and telephone. The Centre functions as a single-window system, coordinating with relevant customs officials to resolve issues while minimizing direct taxpayer-department contact unless facilitated by the Centre. Records of interactions are maintained pending the development of dedicated software, and feedback mechanisms are instituted to improve service delivery. The initiative aims to enhance taxpayer service, grievance redressal, and trade facilitation within the customs framework.
The Customs authority established a Trade Facilitation Centre at Chennai Custom House to serve as a centralized helpdesk for importers, exporters, customs brokers, and other trade stakeholders. Operating on working days from 10 AM to 5:30 PM, the Centre handles taxpayer queries, complaints, and grievances related to customs through multiple communication channels, including in-person, email, and telephone. The Centre functions as a single-window system, coordinating with relevant customs officials to resolve issues while minimizing direct taxpayer-department contact unless facilitated by the Centre. Records of interactions are maintained pending the development of dedicated software, and feedback mechanisms are instituted to improve service delivery. The initiative aims to enhance taxpayer service, grievance redressal, and trade facilitation within the customs framework.
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