Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Writ jurisdiction may be invoked despite an alternative review remedy where the challenge concerns the statutory competence of the officer conducting food-safety sampling, rather than laboratory findings. Under the Food Safety and Standards Act and the import regulations, the notified FSSAI Authorised Officer has exclusive authority to take samples for food-safety purposes at the relevant port; a report based on unauthorised sampling cannot support adverse action against an importer. The FSS Act's overriding provision applies to food safety, standards and adulteration, but does not remove Customs powers to take separate samples for classification, valuation, duty, misdeclaration or trade-policy compliance. Fresh food-safety sampling must proceed through the FSSAI Authorised Officer.
Writ jurisdiction may be invoked despite an alternative review remedy where the challenge concerns the statutory competence of the officer conducting food-safety sampling, rather than laboratory findings. Under the Food Safety and Standards Act and the import regulations, the notified FSSAI Authorised Officer has exclusive authority to take samples for food-safety purposes at the relevant port; a report based on unauthorised sampling cannot support adverse action against an importer. The FSS Act's overriding provision applies to food safety, standards and adulteration, but does not remove Customs powers to take separate samples for classification, valuation, duty, misdeclaration or trade-policy compliance. Fresh food-safety sampling must proceed through the FSSAI Authorised Officer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
