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 customs authority issues a standing order implementing CBIC Circular No. 54/2016-Cus to rationalise and simplify the procedure for fixation of Brand Rate of duty drawback. Original duty-paid documents are no longer routinely required for endorsement or defacement; instead, up to 5% of originals of self-attested copies will be randomly selected for post-facto verification based on dynamic risk parameters set by the Commissioner. Current risk parameters target Bills of Entry for core inputs of export goods, high-value inputs, and inputs attracting higher customs duty. These parameters must be updated with technological or input changes, and exporters must submit all required documents and comply fully with the circular's conditions.
The customs authority issues a standing order implementing CBIC Circular No. 54/2016-Cus to rationalise and simplify the procedure for fixation of Brand Rate of duty drawback. Original duty-paid documents are no longer routinely required for endorsement or defacement; instead, up to 5% of originals of self-attested copies will be randomly selected for post-facto verification based on dynamic risk parameters set by the Commissioner. Current risk parameters target Bills of Entry for core inputs of export goods, high-value inputs, and inputs attracting higher customs duty. These parameters must be updated with technological or input changes, and exporters must submit all required documents and comply fully with the circular's conditions.
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