Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
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Self-sealing permission for electronic sealing (RFID) of containerised cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled by the jurisdictional Principal Commissioner or Commissioner for non-compliance, misuse of the facility or any other valid reason, and all such permissions must be reflected in the EDI system. As a facilitation measure, permissions granted by the Commissionerate are subject to review every three years. For review, exporters must submit the prescribed request letter, earlier permission, authorised signatory details, valid IEC/PAN/GSTN and other registrations, proof of premises, declaration of previous cases or SCNs, and particulars of export goods with HSN codes.
Self-sealing permission for electronic sealing (RFID) of containerised cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled by the jurisdictional Principal Commissioner or Commissioner for non-compliance, misuse of the facility or any other valid reason, and all such permissions must be reflected in the EDI system. As a facilitation measure, permissions granted by the Commissionerate are subject to review every three years. For review, exporters must submit the prescribed request letter, earlier permission, authorised signatory details, valid IEC/PAN/GSTN and other registrations, proof of premises, declaration of previous cases or SCNs, and particulars of export goods with HSN codes.
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