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...
SCMTR, 2018 is being fully rolled out on a Pan-India basis from 30.06.2026, with no further extension of the timeline envisaged. At Nhava Sheva Port, filing of Supplementary IGM/EGM is disabled from that date, and stakeholders must use the SCMTR message architecture, including CSN, SAM and amendment messages. Pre-Sea Entry Inwards amendments must be made through SAA or SCA messages, while post-entry amendments continue through the proper officer. Complete, accurate and timely electronic filings, registration and system readiness are required; non-compliance may delay cargo processing and attract action under customs law.
SCMTR, 2018 is being fully rolled out on a Pan-India basis from 30.06.2026, with no further extension of the timeline envisaged. At Nhava Sheva Port, filing of Supplementary IGM/EGM is disabled from that date, and stakeholders must use the SCMTR message architecture, including CSN, SAM and amendment messages. Pre-Sea Entry Inwards amendments must be made through SAA or SCA messages, while post-entry amendments continue through the proper officer. Complete, accurate and timely electronic filings, registration and system readiness are required; non-compliance may delay cargo processing and attract action under customs law.
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