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. 35/2025-26 issued by the Directorate General of Foreign Trade amends Chapter 7 of the Handbook of Procedures and ANF 7A under the Foreign Trade Policy 2023. Key changes include clarifying jurisdiction of Regional Authorities and Development Commissioners for deemed export benefit claims, specifying that applications must be filed online in ANF 7A with no physical copies, and aligning references to relevant FTP and HBP paragraphs. For EOU-related supplies, distinct claim routes are established for Domestic Tariff Area suppliers and EOU recipients. Claims are restricted to one supply category per application and may be filed only after full payment, subject to differentiated conditions under specified FTP provisions. ANF 7A is revised accordingly.
Public Notice No. 35/2025-26 issued by the Directorate General of Foreign Trade amends Chapter 7 of the Handbook of Procedures and ANF 7A under the Foreign Trade Policy 2023. Key changes include clarifying jurisdiction of Regional Authorities and Development Commissioners for deemed export benefit claims, specifying that applications must be filed online in ANF 7A with no physical copies, and aligning references to relevant FTP and HBP paragraphs. For EOU-related supplies, distinct claim routes are established for Domestic Tariff Area suppliers and EOU recipients. Claims are restricted to one supply category per application and may be filed only after full payment, subject to differentiated conditions under specified FTP provisions. ANF 7A is revised accordingly.
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