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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A customs authority instituted a one-time administrative scheme to auction uncleared export cargo brought into a customs area for export up to 31.03.2025 that was neither exported nor returned to town and is not seized, held by investigation, or subject to court orders. Custodians must inventory eligible consignments, serve three auction notices, compile files, obtain required examinations/NOCs and, if unsafe, destroy at their expense with clearances. Goods must be valued by two government valuers, sold via e-auction under specified procedures, proceeds shared under customs law, payment taken before delivery, and disposal completed by 31.12.2025.
A customs authority instituted a one-time administrative scheme to auction uncleared export cargo brought into a customs area for export up to 31.03.2025 that was neither exported nor returned to town and is not seized, held by investigation, or subject to court orders. Custodians must inventory eligible consignments, serve three auction notices, compile files, obtain required examinations/NOCs and, if unsafe, destroy at their expense with clearances. Goods must be valued by two government valuers, sold via e-auction under specified procedures, proceeds shared under customs law, payment taken before delivery, and disposal completed by 31.12.2025.
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