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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Regulations permit voluntary post-clearance revision of customs entries by an authorised person via an electronic application on the common portal, subject to conditions (filed at the port of duty payment, limited to entries from the same original bill, and payment of prescribed fee). Applications may seek only revision or revision plus refund; self-assessment is complete upon portal acknowledgement and payment of any duty and interest. Revised entries are subject to risk-based verification by the proper officer, who may demand supporting documents, re-assess duties, or order refunds; originals must be retained five years and penalties apply for contraventions.
Regulations permit voluntary post-clearance revision of customs entries by an authorised person via an electronic application on the common portal, subject to conditions (filed at the port of duty payment, limited to entries from the same original bill, and payment of prescribed fee). Applications may seek only revision or revision plus refund; self-assessment is complete upon portal acknowledgement and payment of any duty and interest. Revised entries are subject to risk-based verification by the proper officer, who may demand supporting documents, re-assess duties, or order refunds; originals must be retained five years and penalties apply for contraventions.
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