Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
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The customs prohibition on direct or indirect import and transit applies to goods entering India solely for onward transhipment because they retain their character as imported goods until clearance for home consumption. Domestic customs law governs where it directly regulates import and transit; the India-Nepal transhipment treaty does not displace a prohibition and preserves measures concerning prohibited imports and security interests. DRI officers have all-India jurisdiction and may inspect a consignment at its first Indian port of arrival. Conflicting documents and bag labels concerning origin require determination through statutory procedures, and a composite consignment should not be bifurcated pending that determination.
The customs prohibition on direct or indirect import and transit applies to goods entering India solely for onward transhipment because they retain their character as imported goods until clearance for home consumption. Domestic customs law governs where it directly regulates import and transit; the India-Nepal transhipment treaty does not displace a prohibition and preserves measures concerning prohibited imports and security interests. DRI officers have all-India jurisdiction and may inspect a consignment at its first Indian port of arrival. Conflicting documents and bag labels concerning origin require determination through statutory procedures, and a composite consignment should not be bifurcated pending that determination.
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