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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Additional land admeasuring about 6,860 SQM adjoining the existing Container Freight Station of M/s Ocean Gate Container Terminals Private Limited has been notified as a customs area and as a place for unloading imported goods and loading export goods under Section 8 of the Customs Act, 1962. The notification also specifies the limits of the added customs area by reference to the Schedule and map, subject to compliance with the Act and applicable customs instructions. As a result, the total notified area of the Container Freight Station stands at 88,761 SQM.
Additional land admeasuring about 6,860 SQM adjoining the existing Container Freight Station of M/s Ocean Gate Container Terminals Private Limited has been notified as a customs area and as a place for unloading imported goods and loading export goods under Section 8 of the Customs Act, 1962. The notification also specifies the limits of the added customs area by reference to the Schedule and map, subject to compliance with the Act and applicable customs instructions. As a result, the total notified area of the Container Freight Station stands at 88,761 SQM.
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