Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
PGA-facilitated Bills of Entry for cosmetics, drugs and medical devices require Customs verification of category-specific licences, permissions, registration certificates, invoices, packing lists, country-of-origin certificates, labels, storage-premises licences and batch quality certificates before out-of-charge. Imported products must correspond with approved registrations or import permissions in name, pack size, quantity and labelling particulars. Drug imports require residual shelf life exceeding 60%; APIs must carry a scannable QR code containing prescribed traceability information. Medical devices with applicable shelf life must meet minimum residual shelf-life requirements based on their total shelf-life period. Importers must provide packaging-condition undertakings, and cosmetics require declarations on hexachlorophene and animal testing. Discrepant or doubtful consignments must be referred to the designated port office, while required records should be uploaded through e-SANCHIT.
PGA-facilitated Bills of Entry for cosmetics, drugs and medical devices require Customs verification of category-specific licences, permissions, registration certificates, invoices, packing lists, country-of-origin certificates, labels, storage-premises licences and batch quality certificates before out-of-charge. Imported products must correspond with approved registrations or import permissions in name, pack size, quantity and labelling particulars. Drug imports require residual shelf life exceeding 60%; APIs must carry a scannable QR code containing prescribed traceability information. Medical devices with applicable shelf life must meet minimum residual shelf-life requirements based on their total shelf-life period. Importers must provide packaging-condition undertakings, and cosmetics require declarations on hexachlorophene and animal testing. Discrepant or doubtful consignments must be referred to the designated port office, while required records should be uploaded through e-SANCHIT.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
