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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Facility for filing supplementary IGM amendments in the existing 1.5 format under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) will continue to be available until 31 March 2026 to permit stakeholders to test amendment scenarios and ensure system readiness; this follows trade representations and pending activation of the BL Enquiry Module while the PCIN Enquiry Module is operational. Stakeholders are advised to use the extension to file SCMTR-compliant amendment messages, particularly for Nepal and Bhutan transhipment cargo, and to report implementation difficulties to the Deputy/Assistant Commissioner (EDI) of the Commissionerate.
Facility for filing supplementary IGM amendments in the existing 1.5 format under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) will continue to be available until 31 March 2026 to permit stakeholders to test amendment scenarios and ensure system readiness; this follows trade representations and pending activation of the BL Enquiry Module while the PCIN Enquiry Module is operational. Stakeholders are advised to use the extension to file SCMTR-compliant amendment messages, particularly for Nepal and Bhutan transhipment cargo, and to report implementation difficulties to the Deputy/Assistant Commissioner (EDI) of the Commissionerate.
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