Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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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.
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