Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
Importers may seek part delivery of consignments where only part of the cargo has reached the CFS, by submitting an application to the Dy./Assistant Commissioner (Docks) with supporting documents. Permission is granted on merits if a container-wise packing list and proof of duty payment for the entire consignment are available; the approved application must then be uploaded in e-Sanchit, examinations must be recorded in ICES for each clearance, and final OOC is issued after the last part is examined. For short-landed containers, the IGM must be amended under the earlier simplified procedure, after which the B/E is amended, re-assessed, and sent for examination and clearance. The consolidated procedure takes immediate effect and supersedes the overlapping earlier notices.
Importers may seek part delivery of consignments where only part of the cargo has reached the CFS, by submitting an application to the Dy./Assistant Commissioner (Docks) with supporting documents. Permission is granted on merits if a container-wise packing list and proof of duty payment for the entire consignment are available; the approved application must then be uploaded in e-Sanchit, examinations must be recorded in ICES for each clearance, and final OOC is issued after the last part is examined. For short-landed containers, the IGM must be amended under the earlier simplified procedure, after which the B/E is amended, re-assessed, and sent for examination and clearance. The consolidated procedure takes immediate effect and supersedes the overlapping earlier notices.
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