Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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Valid test reports from NABL-accredited laboratories, Export Promotion Council-recognised accredited laboratories, or other recognised agencies must be considered for export consignments where they demonstrate compliance with importing-country requirements. In the absence of risk-based intervention or specific intelligence, the Proper Officer need not mandatorily refer samples to the Central Revenue Control Laboratory, reducing duplicative testing and facilitating export clearance. Where risk-based intervention, specific intelligence, or other verification concerns arise, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue to apply. Procedures for testing samples of imported goods remain unchanged.
Valid test reports from NABL-accredited laboratories, Export Promotion Council-recognised accredited laboratories, or other recognised agencies must be considered for export consignments where they demonstrate compliance with importing-country requirements. In the absence of risk-based intervention or specific intelligence, the Proper Officer need not mandatorily refer samples to the Central Revenue Control Laboratory, reducing duplicative testing and facilitating export clearance. Where risk-based intervention, specific intelligence, or other verification concerns arise, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue to apply. Procedures for testing samples of imported goods remain unchanged.
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