Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
