Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
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Non-Vessel Operating Common Carriers acting as Customs Cargo Service Providers must waive detention and demurrage charges on goods seized by Customs under HCCAR. The sixty-day allowance for container detention where goods are detained for verification under SCMTR does not override that prohibition. Failure to implement a customs waiver certificate breaches applicable SCMTR obligations and can support immediate suspension of NVOCC registration. Post-decisional opportunity to make representations may satisfy natural justice following such immediate suspension.
Non-Vessel Operating Common Carriers acting as Customs Cargo Service Providers must waive detention and demurrage charges on goods seized by Customs under HCCAR. The sixty-day allowance for container detention where goods are detained for verification under SCMTR does not override that prohibition. Failure to implement a customs waiver certificate breaches applicable SCMTR obligations and can support immediate suspension of NVOCC registration. Post-decisional opportunity to make representations may satisfy natural justice following such immediate suspension.
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