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. 13/2025, dated 04-12-2025, issued by the Office of the Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi, appoints a Superintendent as the Public Grievance Officer for the Commissionerate with immediate effect until further orders. The notice provides the official email and office address for grievance redressal. It further informs that a Turant Seva Kendra (TSK) is functioning in the office to expedite trade grievances related to faceless assessment of import consignments, with an Inspector designated as Nodal Officer and a dedicated email for TSK. Additionally, a Customs Facilitation Centre operates on the ground floor to provide daily guidance and support on customs procedures.
Public Notice No. 13/2025, dated 04-12-2025, issued by the Office of the Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi, appoints a Superintendent as the Public Grievance Officer for the Commissionerate with immediate effect until further orders. The notice provides the official email and office address for grievance redressal. It further informs that a Turant Seva Kendra (TSK) is functioning in the office to expedite trade grievances related to faceless assessment of import consignments, with an Inspector designated as Nodal Officer and a dedicated email for TSK. Additionally, a Customs Facilitation Centre operates on the ground floor to provide daily guidance and support on customs procedures.
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