Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
System-based e-Scheduling for import cargo examination on ICEGATE 2.0 enables importers, authorised Customs Brokers and custodians to schedule, view and reschedule examination of registered goods electronically, with automated notifications and audit trails. Examination slots are allocated by the system on availability, reducing delays and improving transparency and certainty. Rescheduling, placing an examination on hold, or removing it from the schedule is permitted only by the Assistant/Deputy Commissioner in charge, and only with recorded, justifiable reasons. Stakeholders are required to use the e-Scheduling module for import cargo examination, while officers may also assign examiners and mark examinations complete through the officer module.
System-based e-Scheduling for import cargo examination on ICEGATE 2.0 enables importers, authorised Customs Brokers and custodians to schedule, view and reschedule examination of registered goods electronically, with automated notifications and audit trails. Examination slots are allocated by the system on availability, reducing delays and improving transparency and certainty. Rescheduling, placing an examination on hold, or removing it from the schedule is permitted only by the Assistant/Deputy Commissioner in charge, and only with recorded, justifiable reasons. Stakeholders are required to use the e-Scheduling module for import cargo examination, while officers may also assign examiners and mark examinations complete through the officer module.
Note: It is a system-generated summary and is for quick reference only.
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