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 has extended the availability of the online application facility under the MOOWR Scheme on the Invest India portal until October 31, 2025, allowing continued submission of applications under sections 58 and 65 of the Customs Act, 1962. Applications received via this portal will be processed by the relevant customs authorities according to existing laws and guidelines. A new digital submission system is being developed, and its implementation timeline and procedures will be communicated later. Consequently, the previous circular dated July 22, 2025, is withdrawn. Customs authorities are instructed to promptly inform trade and industry stakeholders and provide necessary support to ensure uninterrupted service.
The government has extended the availability of the online application facility under the MOOWR Scheme on the Invest India portal until October 31, 2025, allowing continued submission of applications under sections 58 and 65 of the Customs Act, 1962. Applications received via this portal will be processed by the relevant customs authorities according to existing laws and guidelines. A new digital submission system is being developed, and its implementation timeline and procedures will be communicated later. Consequently, the previous circular dated July 22, 2025, is withdrawn. Customs authorities are instructed to promptly inform trade and industry stakeholders and provide necessary support to ensure uninterrupted service.
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