Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
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Empty import containers manifested by shipping lines and international transshipment containers carrying cargo not intended for clearance in India are excluded from the container-scanning requirement. The exclusion applies as a trade-facilitation measure during phased enhancement of port container scanning. Containers within these categories may nevertheless undergo examination, including scanning, where specific intelligence is received from revenue intelligence or field formations. Containers in the excluded categories remain outside scanning even if selected through the National Committee for Targeting Cargo, and stakeholders must ensure compliance with these instructions.
Empty import containers manifested by shipping lines and international transshipment containers carrying cargo not intended for clearance in India are excluded from the container-scanning requirement. The exclusion applies as a trade-facilitation measure during phased enhancement of port container scanning. Containers within these categories may nevertheless undergo examination, including scanning, where specific intelligence is received from revenue intelligence or field formations. Containers in the excluded categories remain outside scanning even if selected through the National Committee for Targeting Cargo, and stakeholders must ensure compliance with these instructions.
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