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...
Authorised officers for food-import controls are designated under the Food Safety and Standards Act and the FSS (Import) Regulations at notified points of entry. ICD Dhanakya, Jaipur is added as a food-import point of entry, with a Superintendent, Appraiser, Inspector or Examiner designated as authorised officer. The updated schedule identifies 172 points of entry across airports, inland container depots and SEZs, land customs stations and seaports. The earlier customs instruction is modified to reflect this addition.
Authorised officers for food-import controls are designated under the Food Safety and Standards Act and the FSS (Import) Regulations at notified points of entry. ICD Dhanakya, Jaipur is added as a food-import point of entry, with a Superintendent, Appraiser, Inspector or Examiner designated as authorised officer. The updated schedule identifies 172 points of entry across airports, inland container depots and SEZs, land customs stations and seaports. The earlier customs instruction is modified to reflect this addition.
Note: It is a system-generated summary and is for quick reference only.