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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Customs import cargo examinations will require mandatory use of Body Worn Cameras (BWC) from 01.04.2026, with recording commencing before opening packages/containers and continuing through completion; recordings must capture seal condition, package opening, verification, sampling and interactions, and interruptions must be logged. BWC footage will be securely stored for two years and preserved longer where investigation, dispute or litigation exists. A system-based eScheduling application on the electronic gateway will schedule physical examinations and be rolled out by 01.04.2026, creating a digital audit trail; field formations must implement, monitor compliance and issue standing orders and public notices.
Customs import cargo examinations will require mandatory use of Body Worn Cameras (BWC) from 01.04.2026, with recording commencing before opening packages/containers and continuing through completion; recordings must capture seal condition, package opening, verification, sampling and interactions, and interruptions must be logged. BWC footage will be securely stored for two years and preserved longer where investigation, dispute or litigation exists. A system-based eScheduling application on the electronic gateway will schedule physical examinations and be rolled out by 01.04.2026, creating a digital audit trail; field formations must implement, monitor compliance and issue standing orders and public notices.
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