Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
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National Assessment Centre Portal operates as a public digital repository supporting uniform and consistent Customs assessment under the Faceless Assessment framework. It provides searchable access to audit objections, advance rulings, judicial and quasi-judicial decisions, meeting records, advisories, alerts, circulars, and classification, valuation, and policy-related material. Importers, Customs brokers, and trade stakeholders may use these resources to obtain assessment references, support informed compliance, and reduce divergent practices. Authenticated departmental users have role-based functions to upload and manage assessment reports, policy references, audit objections, investigations, rulings, legal decisions, meeting records, notices, and schedules. Uploaded PDF records must meet file-integrity and malware-screening requirements, while designated users control public visibility of published records.
National Assessment Centre Portal operates as a public digital repository supporting uniform and consistent Customs assessment under the Faceless Assessment framework. It provides searchable access to audit objections, advance rulings, judicial and quasi-judicial decisions, meeting records, advisories, alerts, circulars, and classification, valuation, and policy-related material. Importers, Customs brokers, and trade stakeholders may use these resources to obtain assessment references, support informed compliance, and reduce divergent practices. Authenticated departmental users have role-based functions to upload and manage assessment reports, policy references, audit objections, investigations, rulings, legal decisions, meeting records, notices, and schedules. Uploaded PDF records must meet file-integrity and malware-screening requirements, while designated users control public visibility of published records.
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