Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
Cognizance for alleged non-cooperation with a Companies Act investigation is assessed solely from the complaint and supporting materials to determine whether they disclose a prima facie offence. Where those materials identify the alleged offence and demonstrate application of mind, explanations and documents relied on by company directors are defence matters for trial. Considering them at the cognizance stage would improperly conduct a mini-trial. Cognizance and process therefore remained operative, with defences reserved for trial.
Cognizance for alleged non-cooperation with a Companies Act investigation is assessed solely from the complaint and supporting materials to determine whether they disclose a prima facie offence. Where those materials identify the alleged offence and demonstrate application of mind, explanations and documents relied on by company directors are defence matters for trial. Considering them at the cognizance stage would improperly conduct a mini-trial. Cognizance and process therefore remained operative, with defences reserved for trial.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
