Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Ind AS book entries do not independently determine taxable income, which must be computed under the Act and applicable ICDS. Notional security-deposit amortisation and deferred royalty recognition did not create taxable income where no real accrual occurred or consideration had already been taxed; related additions were deleted. EPCG duty benefits were governed by the statutory actual-cost treatment rather than Ind AS grant presentation, and the addition was deleted. ICDS IX capitalisation differences did not establish double deduction without evidence. Transferable development-right cost, leave provision and gift expenditure required verification or fresh adjudication. Weighted R&D deduction remained available where the facility was approved, despite the prescribed authority not issuing Form 3CL.
Ind AS book entries do not independently determine taxable income, which must be computed under the Act and applicable ICDS. Notional security-deposit amortisation and deferred royalty recognition did not create taxable income where no real accrual occurred or consideration had already been taxed; related additions were deleted. EPCG duty benefits were governed by the statutory actual-cost treatment rather than Ind AS grant presentation, and the addition was deleted. ICDS IX capitalisation differences did not establish double deduction without evidence. Transferable development-right cost, leave provision and gift expenditure required verification or fresh adjudication. Weighted R&D deduction remained available where the facility was approved, despite the prescribed authority not issuing Form 3CL.
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