Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
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The National Assessment Centre Portal provides a common digital...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed compliance nationwide.
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The National Assessment Centre Portal provides a common digital repository for trade stakeholders and Customs formations to access NAC decisions, legal precedents, CAAR rulings, audit objections, advisories, alerts, meeting records and assessment-related material. Keyword-based search and document download functions support access to information on classification, valuation, policy-intervention issues and trade facilitation. Each NAC must use role-based credentials to upload, update and manage records within its allocated commodity and functional domain, with priority for issues raised in CCFC/PTFC discussions. Regular use and updating are intended to promote consistent assessments, reduce divergent practices, improve compliance and strengthen transparency and certainty in Customs administration.
The National Assessment Centre Portal provides a common digital repository for trade stakeholders and Customs formations to access NAC decisions, legal precedents, CAAR rulings, audit objections, advisories, alerts, meeting records and assessment-related material. Keyword-based search and document download functions support access to information on classification, valuation, policy-intervention issues and trade facilitation. Each NAC must use role-based credentials to upload, update and manage records within its allocated commodity and functional domain, with priority for issues raised in CCFC/PTFC discussions. Regular use and updating are intended to promote consistent assessments, reduce divergent practices, improve compliance and strengthen transparency and certainty in Customs administration.
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