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...
SEZ import consignments may now be processed through the courier mode using an integrated ECCS-ICEGATE-ICES workflow at the Kolkata courier terminal. The notice assigns specific electronic and physical tasks to airlines, couriers, ICT customs officers, SEZ customs officers, SEZ units and custodians, including IGM filing with the special handling code "COURIER", ECM filing with SEZ/non-SEZ/transshipment flags, package and weight validation, X-ray clearance, exit scanning, goods registration and out-of-charge at the SEZ port, and identification of the Bill of Entry as courier-based SEZ import. Trade difficulties are to be reported through the stated helpdesks or to the customs administration for implementation support.
SEZ import consignments may now be processed through the courier mode using an integrated ECCS-ICEGATE-ICES workflow at the Kolkata courier terminal. The notice assigns specific electronic and physical tasks to airlines, couriers, ICT customs officers, SEZ customs officers, SEZ units and custodians, including IGM filing with the special handling code "COURIER", ECM filing with SEZ/non-SEZ/transshipment flags, package and weight validation, X-ray clearance, exit scanning, goods registration and out-of-charge at the SEZ port, and identification of the Bill of Entry as courier-based SEZ import. Trade difficulties are to be reported through the stated helpdesks or to the customs administration for implementation support.
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