Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Section 49 storage facilitation for imported air cargo requires prompt written or email notice to importers when clearance is delayed by Customs or statutory processes, followed by custodial reminders where goods remain uncleared. Complete storage applications should ordinarily be decided within three working days; where another statutory authority is consulted, the request may be determined on merits after the prescribed response period, subject to revenue, security and regulatory considerations. Detention or demurrage waiver certificates may be issued only where legally admissible and after verification, specifying the attributable period, reasons, relevant status and reference number. These measures create no automatic right to storage permission or waiver, and procedures for disposal of uncleared goods remain unaffected.
Section 49 storage facilitation for imported air cargo requires prompt written or email notice to importers when clearance is delayed by Customs or statutory processes, followed by custodial reminders where goods remain uncleared. Complete storage applications should ordinarily be decided within three working days; where another statutory authority is consulted, the request may be determined on merits after the prescribed response period, subject to revenue, security and regulatory considerations. Detention or demurrage waiver certificates may be issued only where legally admissible and after verification, specifying the attributable period, reasons, relevant status and reference number. These measures create no automatic right to storage permission or waiver, and procedures for disposal of uncleared goods remain unaffected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
