Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
TDS refunds arising from Section 201 assessments or appellate give-effect orders are crystallised entitlements and cannot be denied or deferred through post-assessment requirements for financial-year-wise particulars or Form 26B. The adjustment framework under Section 200A, Rule 31A and Form 26B operates separately from refunds determined on assessment or under appellate give-effect orders. Refunds also cannot be withheld without a legally passed adjustment order under Section 245. Refundable amounts under the give-effect orders must be processed expeditiously, with applicable statutory interest payable until payment.
TDS refunds arising from Section 201 assessments or appellate give-effect orders are crystallised entitlements and cannot be denied or deferred through post-assessment requirements for financial-year-wise particulars or Form 26B. The adjustment framework under Section 200A, Rule 31A and Form 26B operates separately from refunds determined on assessment or under appellate give-effect orders. Refunds also cannot be withheld without a legally passed adjustment order under Section 245. Refundable amounts under the give-effect orders must be processed expeditiously, with applicable statutory interest payable until payment.
Note: It is a system-generated summary and is for quick reference only.
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