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...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Jewellery carried in excess of the quantity permissible under the Indian Customs Baggage Rules, 2026, was detained despite the petitioners' claim that it was brought for a marriage and not for smuggling or sale. The petitioners may seek return of the seized jewellery from the customs authority, which must adjudicate the applications. An admitted breach of the baggage rules may be resolved through imposition of a minor penalty with the petitioners' consent.
Jewellery carried in excess of the quantity permissible under the Indian Customs Baggage Rules, 2026, was detained despite the petitioners' claim that it was brought for a marriage and not for smuggling or sale. The petitioners may seek return of the seized jewellery from the customs authority, which must adjudicate the applications. An admitted breach of the baggage rules may be resolved through imposition of a minor penalty with the petitioners' consent.
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