Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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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