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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Permission is granted to SpiceJet Limited to undertake export and import transshipment of cargo handled by the custodian AAICLAS from the Air Cargo Complex, Kolkata to other customs-notified Indian airports using its domestic flights, for a period up to 05.03.2026; the permission may be renewed on satisfactory compliance and may be withdrawn upon notice with reasons, enabling lawful movement of transshipped cargo under the prescribed legal framework. For export transshipment, bond debits apply on grant of transshipment permission and are credited upon proof of handover at the gateway port, and SpiceJet remains solely liable for shortages or pilferage, payable as the value of goods with applicable interest, penalty and cess. For import transshipment, SpiceJet is liable for shortages or pilferage, payable as customs duty and other levies with applicable interest and penalty.
Permission is granted to SpiceJet Limited to undertake export and import transshipment of cargo handled by the custodian AAICLAS from the Air Cargo Complex, Kolkata to other customs-notified Indian airports using its domestic flights, for a period up to 05.03.2026; the permission may be renewed on satisfactory compliance and may be withdrawn upon notice with reasons, enabling lawful movement of transshipped cargo under the prescribed legal framework. For export transshipment, bond debits apply on grant of transshipment permission and are credited upon proof of handover at the gateway port, and SpiceJet remains solely liable for shortages or pilferage, payable as the value of goods with applicable interest, penalty and cess. For import transshipment, SpiceJet is liable for shortages or pilferage, payable as customs duty and other levies with applicable interest and penalty.
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