CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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CBIC establishes a Green Channel for expeditious customs clearance of pollution response equipment, materials and related resources used in oil and HNS spill emergencies. The facility applies at specified airport and seaport locations linked to designated Coast Guard district headquarters, and covers import, export, temporary import, temporary export, re-import and re-export for spill response operations. Customs Zones must appoint a senior officer not below Additional Commissioner/Joint Commissioner as Nodal Officer to coordinate with the Coast Guard and stakeholders, ensure priority clearance, maintain contact details, act as single point of contact, and join inter-agency exercises. The mechanism operates subject to the Customs Act, 1962 and other applicable law and does not waive statutory requirements unless lawfully exempted.
CBIC establishes a Green Channel for expeditious customs clearance of pollution response equipment, materials and related resources used in oil and HNS spill emergencies. The facility applies at specified airport and seaport locations linked to designated Coast Guard district headquarters, and covers import, export, temporary import, temporary export, re-import and re-export for spill response operations. Customs Zones must appoint a senior officer not below Additional Commissioner/Joint Commissioner as Nodal Officer to coordinate with the Coast Guard and stakeholders, ensure priority clearance, maintain contact details, act as single point of contact, and join inter-agency exercises. The mechanism operates subject to the Customs Act, 1962 and other applicable law and does not waive statutory requirements unless lawfully exempted.
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