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. 19/2025-26 issued by the Customs authority at Mundra prescribes a streamlined procedure for assessment of paraffin under TI 27101990. First-time import consignments must have representative sealed samples drawn and sent to CRCL for testing. For subsequent imports by manufacturers who are actual users, Bills of Entry will be finally assessed on a second check basis without sampling, provided a valid CRCL test report (not older than six months for the same item and supplier) is produced and supporting documents are uploaded on e-Sanchit. Other importers' Bills of Entry will be assessed on a second check basis with sampling. Officers may still order testing where reasonable doubt exists.
Public Notice No. 19/2025-26 issued by the Customs authority at Mundra prescribes a streamlined procedure for assessment of paraffin under TI 27101990. First-time import consignments must have representative sealed samples drawn and sent to CRCL for testing. For subsequent imports by manufacturers who are actual users, Bills of Entry will be finally assessed on a second check basis without sampling, provided a valid CRCL test report (not older than six months for the same item and supplier) is produced and supporting documents are uploaded on e-Sanchit. Other importers' Bills of Entry will be assessed on a second check basis with sampling. Officers may still order testing where reasonable doubt exists.
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