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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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.