Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Food safety examination of imported roasted areca nuts must be conducted by the competent Food Safety Authority under the applicable statutory procedure where the inquiry concerns the product's nature, composition, roasting status, moisture content and fitness for human consumption. Representative samples of the imported consignment are to be forwarded to the jurisdictional food safety authority for testing of those parameters. Customs authorities may also send samples to SIIB and may take further action in accordance with law based on the competent authority's report and other available material.
Food safety examination of imported roasted areca nuts must be conducted by the competent Food Safety Authority under the applicable statutory procedure where the inquiry concerns the product's nature, composition, roasting status, moisture content and fitness for human consumption. Representative samples of the imported consignment are to be forwarded to the jurisdictional food safety authority for testing of those parameters. Customs authorities may also send samples to SIIB and may take further action in accordance with law based on the competent authority's report and other available material.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
