Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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Re-import exemption for an Indian-registered personal vehicle returning from travel abroad is not defeated by the absence of Section 51 export clearance where it lawfully left as a private conveyance under Chapter VI; containerisation for safe transit does not make it commercial cargo. Where electronic Bill of Entry filing is impossible because the owner lacks IEC or GSTIN, filing without those identifiers, including manual filing, must be permitted. Release remains subject to the prescribed bond, verification of claimed export benefits or drawback, and cooperation in adjudication.
Re-import exemption for an Indian-registered personal vehicle returning from travel abroad is not defeated by the absence of Section 51 export clearance where it lawfully left as a private conveyance under Chapter VI; containerisation for safe transit does not make it commercial cargo. Where electronic Bill of Entry filing is impossible because the owner lacks IEC or GSTIN, filing without those identifiers, including manual filing, must be permitted. Release remains subject to the prescribed bond, verification of claimed export benefits or drawback, and cooperation in adjudication.
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