Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
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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