Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
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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.
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