Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
Chennai Container Terminal Pvt Ltd's O Yard CFS is appointed custodian under section 45(1) for imported goods landed at Kamarajar Port and received at the CFS until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions. The appointment takes effect on 30 September 2026.
Chennai Container Terminal Pvt Ltd's O Yard CFS is appointed custodian under section 45(1) for imported goods landed at Kamarajar Port and received at the CFS until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export from that port. The custodian must comply with section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations, and instructions. The appointment takes effect on 30 September 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
