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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Public Notice No. 33/2025-2026 issued by the Directorate General of Foreign Trade amends paragraphs 4.87(a) and 4.88 of the 2023 Handbook of Procedures under the Foreign Trade Policy 2023. The amendments expand the list of airports through which personal carriage of gems and jewellery export and import parcels is permitted to include Ahmedabad, in addition to specified major airports. Export parcels may be personally carried by foreign-bound passengers, and import parcels by Indian importers or foreign nationals, subject to customs procedures and examination, with export proceeds to be realized through normal banking channels and customs clearance as per standard procedures.
Public Notice No. 33/2025-2026 issued by the Directorate General of Foreign Trade amends paragraphs 4.87(a) and 4.88 of the 2023 Handbook of Procedures under the Foreign Trade Policy 2023. The amendments expand the list of airports through which personal carriage of gems and jewellery export and import parcels is permitted to include Ahmedabad, in addition to specified major airports. Export parcels may be personally carried by foreign-bound passengers, and import parcels by Indian importers or foreign nationals, subject to customs procedures and examination, with export proceeds to be realized through normal banking channels and customs clearance as per standard procedures.
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