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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The central bank amended the Export of Goods and Services regulations, effective on Gazette publication, extending timelines: Regulation 9's export realisation period is increased from nine to fifteen months; Regulation 15's time limits are expanded from one year to three years for the specified clauses, proviso and sub-regulation. The amendments invoke powers under the Foreign Exchange Management Act and modify the principal 2015 regulations as part of ongoing regulatory updates.
The central bank amended the Export of Goods and Services regulations, effective on Gazette publication, extending timelines: Regulation 9's export realisation period is increased from nine to fifteen months; Regulation 15's time limits are expanded from one year to three years for the specified clauses, proviso and sub-regulation. The amendments invoke powers under the Foreign Exchange Management Act and modify the principal 2015 regulations as part of ongoing regulatory updates.
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