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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
DGFT prescribes the modalities for inviting and processing applications for export authorisations for wheat under the notified export quantity. Eligible applicants must apply online through the designated DGFT portal within the stated window, and authorisations are valid for six months, non-transferable, and subject to case-by-case extension. Allocation is to be recommended by the SEFC on the basis of exporter turnover, minimum applied quantity, CA certification, export history and confirmed contracts, with separate shares for large exporters, State Trading Enterprises/cooperative societies, and MSME exporters. Unutilised quantities may be re-allocated after review, and failure to meet filing or reporting conditions attracts action under the foreign trade law.
DGFT prescribes the modalities for inviting and processing applications for export authorisations for wheat under the notified export quantity. Eligible applicants must apply online through the designated DGFT portal within the stated window, and authorisations are valid for six months, non-transferable, and subject to case-by-case extension. Allocation is to be recommended by the SEFC on the basis of exporter turnover, minimum applied quantity, CA certification, export history and confirmed contracts, with separate shares for large exporters, State Trading Enterprises/cooperative societies, and MSME exporters. Unutilised quantities may be re-allocated after review, and failure to meet filing or reporting conditions attracts action under the foreign trade law.
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