Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Reworking and re-containerisation of international transshipment cargo at Mundra Port is permitted only at CFSs specifically approved by the Commissioner, with approvals limited to eligible facilities meeting infrastructure and compliance standards. For same-shipping-line reworking, a prescribed application, MBL, IGM extract, packing list/CLP, and vehicle and driver details are sufficient; for change of shipping line, exporter, existing line and consignee NOCs and confirmed booking from the new line are additionally mandatory. Perishable cargo gets priority, seal cutting is allowed only when replacement infrastructure is ready, videography is required, and no transshipment permit fee is levied.
Reworking and re-containerisation of international transshipment cargo at Mundra Port is permitted only at CFSs specifically approved by the Commissioner, with approvals limited to eligible facilities meeting infrastructure and compliance standards. For same-shipping-line reworking, a prescribed application, MBL, IGM extract, packing list/CLP, and vehicle and driver details are sufficient; for change of shipping line, exporter, existing line and consignee NOCs and confirmed booking from the new line are additionally mandatory. Perishable cargo gets priority, seal cutting is allowed only when replacement infrastructure is ready, videography is required, and no transshipment permit fee is levied.
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