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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An International Courier Terminal (ICT) is a Customs-controlled facility for electronic clearance of authorized courier consignments under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, permitting import/export via authorized couriers and electronic CBEs/Courier Shipping Bills; operative effect: consignments are processed through courier-specific electronic procedures. Certain goods (animals, plants, perishables, specified publications, precious metals/stones except limited re-imports and items requiring expert/testing) and prohibited/restricted items (narcotics, explosives, arms, counterfeit currency, protected wildlife products, and items restricted under allied Acts) are excluded from courier clearance; operative effect: such consignments require alternative clearance routes or are barred. Duty classification distinguishes commercial, personal (CTH 9804; total 30.98% duty) and gifts (total 43.96% duty); operative effect: classification and payer of purchase determine applicable duties. Authorized couriers file declarations and importers must furnish KYC and supporting documents; operative effect: noncompliance may delay clearance and trigger examination.
An International Courier Terminal (ICT) is a Customs-controlled facility for electronic clearance of authorized courier consignments under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, permitting import/export via authorized couriers and electronic CBEs/Courier Shipping Bills; operative effect: consignments are processed through courier-specific electronic procedures. Certain goods (animals, plants, perishables, specified publications, precious metals/stones except limited re-imports and items requiring expert/testing) and prohibited/restricted items (narcotics, explosives, arms, counterfeit currency, protected wildlife products, and items restricted under allied Acts) are excluded from courier clearance; operative effect: such consignments require alternative clearance routes or are barred. Duty classification distinguishes commercial, personal (CTH 9804; total 30.98% duty) and gifts (total 43.96% duty); operative effect: classification and payer of purchase determine applicable duties. Authorized couriers file declarations and importers must furnish KYC and supporting documents; operative effect: noncompliance may delay clearance and trigger examination.
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