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 ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
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Importers of plastic packaging, commodities packaged in plastic, plastic raw materials, and intermediate materials for manufacturing plastic packaging must register on the Common EPR Portal before conducting business. Registration applications are scrutinised by the CPCB or SPCB, and certificates are issued after verification of application details. Customs officers must verify EPR registration certificates when clearing relevant import consignments. Certificates displaying one-year validity must be treated as one-time registration certificates that do not require renewal under the amended Plastic Waste Management Rules, and accepted as valid proof of EPR registration for import clearance.
Importers of plastic packaging, commodities packaged in plastic, plastic raw materials, and intermediate materials for manufacturing plastic packaging must register on the Common EPR Portal before conducting business. Registration applications are scrutinised by the CPCB or SPCB, and certificates are issued after verification of application details. Customs officers must verify EPR registration certificates when clearing relevant import consignments. Certificates displaying one-year validity must be treated as one-time registration certificates that do not require renewal under the amended Plastic Waste Management Rules, and accepted as valid proof of EPR registration for import clearance.
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