Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Container scanning operations at Syama Prasad Mookherjee Port, Kolkata have been extended with immediate effect from 10:00 to 22:00 on all working days for both DTCS and MXCS, to ease operational constraints and improve cargo clearance. Stakeholders are advised to use daytime scanning to optimise utilisation and reduce congestion during night operations. Procedures for DPD containers, ICD-bound containers and Nepal/Bhutan-bound CTD containers remain unchanged and continue under the existing public notices. Customs officers must ensure staffing and uninterrupted processing of import documents, examination, assessment, out-of-charge and related functions during the extended hours.
Container scanning operations at Syama Prasad Mookherjee Port, Kolkata have been extended with immediate effect from 10:00 to 22:00 on all working days for both DTCS and MXCS, to ease operational constraints and improve cargo clearance. Stakeholders are advised to use daytime scanning to optimise utilisation and reduce congestion during night operations. Procedures for DPD containers, ICD-bound containers and Nepal/Bhutan-bound CTD containers remain unchanged and continue under the existing public notices. Customs officers must ensure staffing and uninterrupted processing of import documents, examination, assessment, out-of-charge and related functions during the extended hours.
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