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...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
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The specified Container Freight Station premises are declared a Customs Area for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for handling export cargo until export. The declaration incorporates the areas and specifications previously notified, including earlier additions and partial de-notification. Import and export cargo must be handled in accordance with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable Chennai Custom House public notices. The declaration takes effect on 30 July 2026.
The specified Container Freight Station premises are declared a Customs Area for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for handling export cargo until export. The declaration incorporates the areas and specifications previously notified, including earlier additions and partial de-notification. Import and export cargo must be handled in accordance with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable Chennai Custom House public notices. The declaration takes effect on 30 July 2026.
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