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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TRACE, launched prospectively from 20 February 2026 under the Export Promotion Mission, provides MSMEs involved in international value chains partial reimbursement for eligible conformity-assessment costs (testing, inspection, certification, audits, traceability systems) necessary for market access. Eligibility requires an active IEC and valid MSME Udyam registration and excludes denied entities, deemed exports and SEZ shipments. Assistance is uniform across MSME categories, subject to a per-IEC annual cap of Rs. 25 lakh; reimbursement rates vary by list (standard and priority) and are payable after certification outcomes. A two-stage online Intent-to-Claim and Reimbursement Claim process, post-disbursement verification, dynamic positive lists, pilot operationalisation and a Governance Sub-Committee are prescribed.
TRACE, launched prospectively from 20 February 2026 under the Export Promotion Mission, provides MSMEs involved in international value chains partial reimbursement for eligible conformity-assessment costs (testing, inspection, certification, audits, traceability systems) necessary for market access. Eligibility requires an active IEC and valid MSME Udyam registration and excludes denied entities, deemed exports and SEZ shipments. Assistance is uniform across MSME categories, subject to a per-IEC annual cap of Rs. 25 lakh; reimbursement rates vary by list (standard and priority) and are payable after certification outcomes. A two-stage online Intent-to-Claim and Reimbursement Claim process, post-disbursement verification, dynamic positive lists, pilot operationalisation and a Governance Sub-Committee are prescribed.
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