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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Mandatory use of Body Worn Cameras with audio/video recording is prescribed for uniformed Customs baggage clearance officers deployed at Red Channel counters at international airports, and officers are advised to wear BWCs during any passenger interaction within airport premises; this requires recording to commence before interaction and continue uninterrupted until completion, with passengers being informed, thereby standardising capture of officer-passenger proceedings. A uniform SOP mandates supervision, issue/return logs, end-of-shift encrypted data transfer to designated systems, 24-hour onward transfer to vigilance custody with backups, prohibition on tampering or unauthorised access, and retention for 90 days unless needed longer for proceedings; access or use outside the department requires prior approval, and non-use due to exigency must be recorded and verified, ensuring accountability and auditability.
Mandatory use of Body Worn Cameras with audio/video recording is prescribed for uniformed Customs baggage clearance officers deployed at Red Channel counters at international airports, and officers are advised to wear BWCs during any passenger interaction within airport premises; this requires recording to commence before interaction and continue uninterrupted until completion, with passengers being informed, thereby standardising capture of officer-passenger proceedings. A uniform SOP mandates supervision, issue/return logs, end-of-shift encrypted data transfer to designated systems, 24-hour onward transfer to vigilance custody with backups, prohibition on tampering or unauthorised access, and retention for 90 days unless needed longer for proceedings; access or use outside the department requires prior approval, and non-use due to exigency must be recorded and verified, ensuring accountability and auditability.
Note: It is a system-generated summary and is for quick reference only.