Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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...
ICES 1.5 has been brought into operation for import and export processing at ICD CONCOR, Kadakola, Mysuru, following successful pre-production trials and completion of computerized Bill of Entry and Shipping Bill processing. CONCOR has been recognised as custodian of imported goods and export cargo at the ICD until clearance, warehousing, transshipment or export, and State Bank of India, ICD Kadakola Branch has been authorised to collect customs duty and process drawback or refund under the EDI system. Operations at the ICD are permitted from the date of signing of the notice, and stakeholders may approach designated customs officers or the stated helpdesks for clearance-related assistance.
ICES 1.5 has been brought into operation for import and export processing at ICD CONCOR, Kadakola, Mysuru, following successful pre-production trials and completion of computerized Bill of Entry and Shipping Bill processing. CONCOR has been recognised as custodian of imported goods and export cargo at the ICD until clearance, warehousing, transshipment or export, and State Bank of India, ICD Kadakola Branch has been authorised to collect customs duty and process drawback or refund under the EDI system. Operations at the ICD are permitted from the date of signing of the notice, and stakeholders may approach designated customs officers or the stated helpdesks for clearance-related assistance.
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