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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Chapter 6 of the Handbook of Procedures 2023 is amended by inserting para 6.41 to prescribe that standard formats for letters and permissions issued by jurisdictional Development Commissioners to Export Oriented Units, where not specified elsewhere, are set out in newly notified Appendix 6N. Development Commissioners are expressly permitted to modify those formats and impose additional conditions, provided such changes conform to the Foreign Trade Policy and the Handbook of Procedures. Appendix 6N is brought into force with immediate effect, thereby standardising documentation for EOU permissions while retaining administrative discretion to tailor conditions within the governing policy framework.
Chapter 6 of the Handbook of Procedures 2023 is amended by inserting para 6.41 to prescribe that standard formats for letters and permissions issued by jurisdictional Development Commissioners to Export Oriented Units, where not specified elsewhere, are set out in newly notified Appendix 6N. Development Commissioners are expressly permitted to modify those formats and impose additional conditions, provided such changes conform to the Foreign Trade Policy and the Handbook of Procedures. Appendix 6N is brought into force with immediate effect, thereby standardising documentation for EOU permissions while retaining administrative discretion to tailor conditions within the governing policy framework.
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