Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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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