Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
The Commissioner of Customs approved and specified an access road area of 118,089.89 sq. m. at the BMCTPL terminal as part of the customs area for unloading imported goods and loading export goods. BMCTPL was appointed custodian of imported and export cargo in the notified area until clearance, warehousing, transshipment or export, and was also ed as Customs Cargo Services Provider for the entire area. The appointment is subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions, with the approval remaining reviewable for non-compliance or government direction.
The Commissioner of Customs approved and specified an access road area of 118,089.89 sq. m. at the BMCTPL terminal as part of the customs area for unloading imported goods and loading export goods. BMCTPL was appointed custodian of imported and export cargo in the notified area until clearance, warehousing, transshipment or export, and was also ed as Customs Cargo Services Provider for the entire area. The appointment is subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions, with the approval remaining reviewable for non-compliance or government direction.
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