Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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