Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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permission for electronic sealing (RFID) of containerised cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled by the jurisdictional Principal Commissioner or Commissioner for non-compliance, misuse of the facility or any other valid reason, and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permission for electronic sealing (RFID) of containerised cargo at factory or warehouse premises remains valid unless withdrawn, suspended or cancelled by the jurisdictional Principal Commissioner or Commissioner for non-compliance, misuse of the facility or any other valid reason, and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.
Note: It is a system-generated summary and is for quick reference only.