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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Amendment extends the manner of issuing duty credit under the RoDTEP scheme to include exports effected by electronic entries under section 84 of the Customs Act (exports by post): clause (c) and relevant table entries are amended to treat an electronic entry made under section 84 "processed" like a bill of export, and clause (d) is substituted to permit issuance against a shipping bill, bill of export or an electronic entry under section 84 where the order permitting clearance and loading under section 51 or section 84 has been made, thereby enabling duty credit issuance for electronically processed postal exports; the Explanation is similarly amended.
Amendment extends the manner of issuing duty credit under the RoDTEP scheme to include exports effected by electronic entries under section 84 of the Customs Act (exports by post): clause (c) and relevant table entries are amended to treat an electronic entry made under section 84 "processed" like a bill of export, and clause (d) is substituted to permit issuance against a shipping bill, bill of export or an electronic entry under section 84 where the order permitting clearance and loading under section 51 or section 84 has been made, thereby enabling duty credit issuance for electronically processed postal exports; the Explanation is similarly amended.
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