Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
No Merchant Overtime (MOT) charges shall be levied for Customs officers' services in clearing international cruise passengers and their accompanied baggage at Customs locations notified for 24x7 operations. The measure is issued as a trade facilitative directive to ensure uniform implementation across notified cruise ports and to support cruise operations. Customs field formations are directed to comply strictly with the circular and apply it consistently.
No Merchant Overtime (MOT) charges shall be levied for Customs officers' services in clearing international cruise passengers and their accompanied baggage at Customs locations notified for 24x7 operations. The measure is issued as a trade facilitative directive to ensure uniform implementation across notified cruise ports and to support cruise operations. Customs field formations are directed to comply strictly with the circular and apply it consistently.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
