Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
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.
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