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...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Sea Cargo Manifest and Transhipment Regulations filing becomes the sole channel for manifest and transhipment filings at New Mangalore and Karwar Ports after the supplementary IGM/EGM process is disabled from 16 June 2026. Shipping lines, agents, custodians, terminal operators, customs brokers and other stakeholders must transition to the SCMTR module. Legacy-format and manual or automated filings for SCMTR-covered modules will not be accepted, except where an exceptional system failure is verified by the local Systems Manager. The change is intended to support fully digital cargo processing, visibility and risk management.
Sea Cargo Manifest and Transhipment Regulations filing becomes the sole channel for manifest and transhipment filings at New Mangalore and Karwar Ports after the supplementary IGM/EGM process is disabled from 16 June 2026. Shipping lines, agents, custodians, terminal operators, customs brokers and other stakeholders must transition to the SCMTR module. Legacy-format and manual or automated filings for SCMTR-covered modules will not be accepted, except where an exceptional system failure is verified by the local Systems Manager. The change is intended to support fully digital cargo processing, visibility and risk management.
Note: It is a system-generated summary and is for quick reference only.
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