Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
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...
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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.
Note: It is a system-generated summary and is for quick reference only.
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