Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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SEZ export containers covered by valid Let Export Orders must use only RFID seals for uniform acceptance at all gateway ports. No additional sealing requirement may be insisted upon. The instruction aligns SEZ container sealing with the CBIC framework permitting self-sealing and RFID e-seals under a risk-based approach. Liner seals affixed by shipping lines do not replace Customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures. The direction seeks to eliminate non-uniform port practices that have caused operational difficulties for SEZ exporters.
SEZ export containers covered by valid Let Export Orders must use only RFID seals for uniform acceptance at all gateway ports. No additional sealing requirement may be insisted upon. The instruction aligns SEZ container sealing with the CBIC framework permitting self-sealing and RFID e-seals under a risk-based approach. Liner seals affixed by shipping lines do not replace Customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures. The direction seeks to eliminate non-uniform port practices that have caused operational difficulties for SEZ exporters.
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