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...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
The public notice shifts and notifies the Container Freight Station of M/s Hind Terminals Private Limited at a new location in Chirner Village, Tal. Uran, and declares it a proper place for unloading imported goods and loading export goods under Section 8(a) of the Customs Act, 1962. It also specifies the customs area limits for the new 87,832 sq. m. premises under Section 8(b), with boundaries described by adjoining roads and survey numbers. The notice states that operations remain subject to the Customs Act, rules, regulations and other instructions, and takes effect from 01.02.2026 to enable seamless shifting of cargo and containers.
The public notice shifts and notifies the Container Freight Station of M/s Hind Terminals Private Limited at a new location in Chirner Village, Tal. Uran, and declares it a proper place for unloading imported goods and loading export goods under Section 8(a) of the Customs Act, 1962. It also specifies the customs area limits for the new 87,832 sq. m. premises under Section 8(b), with boundaries described by adjoining roads and survey numbers. The notice states that operations remain subject to the Customs Act, rules, regulations and other instructions, and takes effect from 01.02.2026 to enable seamless shifting of cargo and containers.
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