Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Specified container freight station premises at Kattupalli are declared a Customs Area for handling imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and for handling export cargo until export. Import and export cargo must be processed under the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs public notices. The designation takes effect on 21 August 2026 and continues the stated cargo-handling scope previously notified for the premises.
Specified container freight station premises at Kattupalli are declared a Customs Area for handling imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and for handling export cargo until export. Import and export cargo must be processed under the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs public notices. The designation takes effect on 21 August 2026 and continues the stated cargo-handling scope previously notified for the premises.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
