Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Exporters at Non-EDI Customs locations must furnish physical Export Declaration Forms (EDFs) specifying the full export value at the time of export. Customs Commissioners must ensure that EDFs are authenticated by the specified authority and forwarded to the Authorised Dealer named in the form. Wherever practicable, transmission must occur electronically from a single official Government email address to reduce misuse and forged-document risks, with internal records maintained for all authenticated and forwarded EDFs. EDI-port EDFs remain deemed submitted with the Shipping Bill. Non-EDI locations must implement this mechanism from 1 October 2026.
Exporters at Non-EDI Customs locations must furnish physical Export Declaration Forms (EDFs) specifying the full export value at the time of export. Customs Commissioners must ensure that EDFs are authenticated by the specified authority and forwarded to the Authorised Dealer named in the form. Wherever practicable, transmission must occur electronically from a single official Government email address to reduce misuse and forged-document risks, with internal records maintained for all authenticated and forwarded EDFs. EDI-port EDFs remain deemed submitted with the Shipping Bill. Non-EDI locations must implement this mechanism from 1 October 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
