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...
The Customs area of M/s Hind Terminal Pvt. Ltd.'s old CFS at Palaspe, Panvel-Goa Highway, Panvel was de-notified after the operator shifted its CFS activities to the new site at Kalambusare Chirner Road, Chirner Village, Uran, where a fresh customs area had already been notified and custody appointed. The notice records that, on completion of the move and commencement of operations at the new location, the old premises became non-operational and unusable for CFS activities. Accordingly, the Commissioner of Customs (General), JNCH, exercised powers under Section 8(a) of the Customs Act, 1962 to withdraw customs area status from the earlier 36,456 sq. m. premises.
The Customs area of M/s Hind Terminal Pvt. Ltd.'s old CFS at Palaspe, Panvel-Goa Highway, Panvel was de-notified after the operator shifted its CFS activities to the new site at Kalambusare Chirner Road, Chirner Village, Uran, where a fresh customs area had already been notified and custody appointed. The notice records that, on completion of the move and commencement of operations at the new location, the old premises became non-operational and unusable for CFS activities. Accordingly, the Commissioner of Customs (General), JNCH, exercised powers under Section 8(a) of the Customs Act, 1962 to withdraw customs area status from the earlier 36,456 sq. m. premises.
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