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...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
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.
TaxTMI 
TaxTMI 
of 4881 
