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 grants a one-year permission to a courier operator to transship imported goods from an express cargo terminal in Bengaluru to designated airports (Chennai, Cochin, Hyderabad, Coimbatore) via a bonded trucking firm under road transport, subject to compliance with transshipment regulations. Conditions include execution of transshipment bonds (Rs. 5 crore each) and a bank guarantee (Rs. 75 lakh) by the courier operator (with a prior BG waiver noted for the transporter), specific manifesting and segregation, secured TP processing area under customs supervision and CCTV, sealing procedures, filing of cargo transfer manifests, recordkeeping, payment of a Rs. 20 application fee per transshipment, destination acknowledgements within 30 days, and renewal/withdrawal provisions.
The customs authority grants a one-year permission to a courier operator to transship imported goods from an express cargo terminal in Bengaluru to designated airports (Chennai, Cochin, Hyderabad, Coimbatore) via a bonded trucking firm under road transport, subject to compliance with transshipment regulations. Conditions include execution of transshipment bonds (Rs. 5 crore each) and a bank guarantee (Rs. 75 lakh) by the courier operator (with a prior BG waiver noted for the transporter), specific manifesting and segregation, secured TP processing area under customs supervision and CCTV, sealing procedures, filing of cargo transfer manifests, recordkeeping, payment of a Rs. 20 application fee per transshipment, destination acknowledgements within 30 days, and renewal/withdrawal provisions.
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