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 Directorate General of Foreign Trade, under the Export Promotion Mission announced in the Union Budget 2025-26, is conducting a comprehensive mapping of export-related non-tariff measures and associated testing and certification requirements applicable to Indian exports in global markets. Exporters, export promotion councils, commodity boards, and industry associations are requested to submit details on mandatory and voluntary certifications, inspections, testing, audits, labelling norms, costs, validity, affected sectors, applicable countries/regions, recognised laboratories or certifying bodies, and any compliance challenges. Inputs must be provided within seven days via the specified online form. Failure to respond may result in those measures not being prioritised for future support under the Export Promotion Mission.
The Directorate General of Foreign Trade, under the Export Promotion Mission announced in the Union Budget 2025-26, is conducting a comprehensive mapping of export-related non-tariff measures and associated testing and certification requirements applicable to Indian exports in global markets. Exporters, export promotion councils, commodity boards, and industry associations are requested to submit details on mandatory and voluntary certifications, inspections, testing, audits, labelling norms, costs, validity, affected sectors, applicable countries/regions, recognised laboratories or certifying bodies, and any compliance challenges. Inputs must be provided within seven days via the specified online form. Failure to respond may result in those measures not being prioritised for future support under the Export Promotion Mission.
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