Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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...
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New role EXP_HOLD allows authorised officers to place a HOLD on an importer-exporter code (IEC) at any stage before grant of Let Export Order (LEO), and such HOLD prevents LEO for all pending shipping bills nationwide; the role includes a revoke option exercisable only by the site that inserted the HOLD. A separate HOLDDRI role enables DRI officers to similarly block LEO. Existing ICES alert functionality remains for post-LEO actions. Where alerts/HOLDs exist from both field and DRI roles, LEO cannot be granted until all alerts are removed. Screenshots and contact details for reporting implementation issues are provided.
New role EXP_HOLD allows authorised officers to place a HOLD on an importer-exporter code (IEC) at any stage before grant of Let Export Order (LEO), and such HOLD prevents LEO for all pending shipping bills nationwide; the role includes a revoke option exercisable only by the site that inserted the HOLD. A separate HOLDDRI role enables DRI officers to similarly block LEO. Existing ICES alert functionality remains for post-LEO actions. Where alerts/HOLDs exist from both field and DRI roles, LEO cannot be granted until all alerts are removed. Screenshots and contact details for reporting implementation issues are provided.
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