Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
M/s Central Warehousing Corporation's appointment is renewed as custodian of cargo at the Impex Park Container Freight Station and as Customs Cargo Service Provider for a further five years from 01.04.2026. The custodian role covers imported goods until home consumption, warehousing or transhipment, and export cargo for examination and stuffing until export through Jawaharlal Nehru Port. The approval is subject to compliance with the Customs Act, 1962 and the Handling of Cargo in Customs Area Regulations, 2009 and related instruments, and the approval may be reviewed for non-compliance.
M/s Central Warehousing Corporation's appointment is renewed as custodian of cargo at the Impex Park Container Freight Station and as Customs Cargo Service Provider for a further five years from 01.04.2026. The custodian role covers imported goods until home consumption, warehousing or transhipment, and export cargo for examination and stuffing until export through Jawaharlal Nehru Port. The approval is subject to compliance with the Customs Act, 1962 and the Handling of Cargo in Customs Area Regulations, 2009 and related instruments, and the approval may be reviewed for non-compliance.
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