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 government amends the existing customs notification to exempt the import of horses for polo under specific conditions. Exemptions apply if imports are made by Indian Army and Navy polo teams, Central Armed Police Forces teams, civilian teams participating in recognized 14 Goal level tournaments, or individual players meeting specified membership and performance criteria with the Indian Polo Association. Importers must present a certificate from a designated officer in the Ministry of Youth Affairs and Sports confirming the importer's identity, details of the horses, and compliance with quantity limits-up to 30 horses every two years for teams and up to 6 horses every three years for individuals. Imports remain subject to licensing conditions by the Directorate General of Foreign Trade. This amendment takes effect from July 19, 2025.
The government amends the existing customs notification to exempt the import of horses for polo under specific conditions. Exemptions apply if imports are made by Indian Army and Navy polo teams, Central Armed Police Forces teams, civilian teams participating in recognized 14 Goal level tournaments, or individual players meeting specified membership and performance criteria with the Indian Polo Association. Importers must present a certificate from a designated officer in the Ministry of Youth Affairs and Sports confirming the importer's identity, details of the horses, and compliance with quantity limits-up to 30 horses every two years for teams and up to 6 horses every three years for individuals. Imports remain subject to licensing conditions by the Directorate General of Foreign Trade. This amendment takes effect from July 19, 2025.
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