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...
Page of 4827
Press 'Enter' after typing page number.
141 to 160 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Customs will permit granting of Entry Inwards upon vessel reporting at pilot station by delinking the electronic grant from the physical act of boarding, enabling unloading immediately after berthing. Arrival reporting by the pilot via the port traffic control room and transmission of that message to the superintendent s office, together with advance IGM/Bill of Entry and agent intimation, will allow Customs to grant Entry Inwards earlier. The boarding officer must still carry out boarding formalities and may initiate action for discrepancies or mis-declaration even after Entry Inwards is granted. Stakeholders must use designated electronic or email channels; compliance issues to be escalated to Preventive Customs leadership.
Customs will permit granting of Entry Inwards upon vessel reporting at pilot station by delinking the electronic grant from the physical act of boarding, enabling unloading immediately after berthing. Arrival reporting by the pilot via the port traffic control room and transmission of that message to the superintendent s office, together with advance IGM/Bill of Entry and agent intimation, will allow Customs to grant Entry Inwards earlier. The boarding officer must still carry out boarding formalities and may initiate action for discrepancies or mis-declaration even after Entry Inwards is granted. Stakeholders must use designated electronic or email channels; compliance issues to be escalated to Preventive Customs leadership.
Note: It is a system-generated summary and is for quick reference only.