SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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Inter-CFS movement of LCL export cargo is permitted for transfer from eligible originating CFSs to a designated CFS for consolidation or assimilation and onward export through specified ports. Movement may occur only after Let Export Order, supervised stuffing, Customs one-time bottle sealing, and documented handover; a Shipping Bill consignment cannot move in part. Originating and destination custodians must furnish indemnity bonds, maintain registers and container-wise tally sheets, preserve records for five years, and ensure supervised de-stuffing, consolidation, re-stuffing, and sealing. Seal tampering requires resealing, full examination, and reporting. Cargo must generally ship within 30 days; custodians face duty and penal liability for loss, switching, or non-compliance.
Inter-CFS movement of LCL export cargo is permitted for transfer from eligible originating CFSs to a designated CFS for consolidation or assimilation and onward export through specified ports. Movement may occur only after Let Export Order, supervised stuffing, Customs one-time bottle sealing, and documented handover; a Shipping Bill consignment cannot move in part. Originating and destination custodians must furnish indemnity bonds, maintain registers and container-wise tally sheets, preserve records for five years, and ensure supervised de-stuffing, consolidation, re-stuffing, and sealing. Seal tampering requires resealing, full examination, and reporting. Cargo must generally ship within 30 days; custodians face duty and penal liability for loss, switching, or non-compliance.
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