Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
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EXIM cargo operations at Vizhinjam International Seaport commence from 18 August 2026, subject to mandatory compliance with the Sea Cargo Manifest and Transhipment Regulations, 2018. Imports are limited to Direct Port Delivery-eligible full-container-load containers, which must move directly to importers' premises within 48 hours; LCL, loose cargo, and containers requiring de-stuffing or CFS examination are prohibited until a CFS operates. Exports are limited to Direct Port Entry of factory-stuffed, self-sealed or Customs-sealed full-container-load containers. Road transshipment to and from notified Customs stations is permitted through registered carriers using ICEGATE manifests, bonds and tamper-proof seals. Stakeholders must complete prescribed SCMTR registrations and electronic arrival and departure manifest filings.
EXIM cargo operations at Vizhinjam International Seaport commence from 18 August 2026, subject to mandatory compliance with the Sea Cargo Manifest and Transhipment Regulations, 2018. Imports are limited to Direct Port Delivery-eligible full-container-load containers, which must move directly to importers' premises within 48 hours; LCL, loose cargo, and containers requiring de-stuffing or CFS examination are prohibited until a CFS operates. Exports are limited to Direct Port Entry of factory-stuffed, self-sealed or Customs-sealed full-container-load containers. Road transshipment to and from notified Customs stations is permitted through registered carriers using ICEGATE manifests, bonds and tamper-proof seals. Stakeholders must complete prescribed SCMTR registrations and electronic arrival and departure manifest filings.
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