Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
The notification amends the Customs jurisdiction table under Notification No. 21/2022-Customs (N.T.) by deleting item (ii) against S. No. 18 and renumbering the remaining items accordingly. It also substitutes the jurisdiction entry against S. No. 20 to expand and specify the covered area as Chhatrapati Shivaji International Airport (International Terminal), areas and airports under the Municipal Corporation of Greater Mumbai, and areas and airports under Thane, Palghar and Raigad districts in Maharashtra. The amendment takes effect on publication in the Official Gazette.
The notification amends the Customs jurisdiction table under Notification No. 21/2022-Customs (N.T.) by deleting item (ii) against S. No. 18 and renumbering the remaining items accordingly. It also substitutes the jurisdiction entry against S. No. 20 to expand and specify the covered area as Chhatrapati Shivaji International Airport (International Terminal), areas and airports under the Municipal Corporation of Greater Mumbai, and areas and airports under Thane, Palghar and Raigad districts in Maharashtra. The amendment takes effect on publication in the Official Gazette.
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