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...
Auto Transshipment of SEZ-bound cargo from gateway ports has been enabled in the customs system to digitise manual processing and reduce dwell time and demurrage. Once the Bill of Entry is assessed, the system will automatically generate the Transshipment details and send a copy to the registered email ID, and manual officer approval is no longer required. TP generation is not required at goods registration stage; after registration, the IRN number and DOC code will appear in supporting documents. Where the auto transshipment number is not received, Customs Brokers, importers or SEZ units may approach the CMFC Section for generation through ICES.
Auto Transshipment of SEZ-bound cargo from gateway ports has been enabled in the customs system to digitise manual processing and reduce dwell time and demurrage. Once the Bill of Entry is assessed, the system will automatically generate the Transshipment details and send a copy to the registered email ID, and manual officer approval is no longer required. TP generation is not required at goods registration stage; after registration, the IRN number and DOC code will appear in supporting documents. Where the auto transshipment number is not received, Customs Brokers, importers or SEZ units may approach the CMFC Section for generation through ICES.
Note: It is a system-generated summary and is for quick reference only.