GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
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...
Partial de-notification removes 11,525 square metres from the Customs-notified premises of a Container Freight Station, reducing the notified area from 94,325 square metres to 82,800 square metres. The revised layout plan identifies the retained Customs Area and excluded land. The operator's appointment as Customs Custodian and approval as a Customs Cargo Service Provider are confined to the retained area. The validity and other conditions of those existing approvals remain unchanged, and prior obligations continue unless expressly modified. The revised notified-area arrangement takes effect from issuance.
Partial de-notification removes 11,525 square metres from the Customs-notified premises of a Container Freight Station, reducing the notified area from 94,325 square metres to 82,800 square metres. The revised layout plan identifies the retained Customs Area and excluded land. The operator's appointment as Customs Custodian and approval as a Customs Cargo Service Provider are confined to the retained area. The validity and other conditions of those existing approvals remain unchanged, and prior obligations continue unless expressly modified. The revised notified-area arrangement takes effect from issuance.
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