Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Insertion of new section 115BA - option to pay tax @25% instead of 30% - the income-tax payable in respect of the total income of a person being domestic company (in the business of manufacturing or production of any article or thing), for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2017 shall, at the option of such person, be computed at the rate of twenty-five per cent subject to conditions.
Insertion of new section 115BA - option to pay tax @25% instead of 30% - the income-tax payable in respect of the total income of a person being domestic company (in the business of manufacturing or production of any article or thing), for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2017 shall, at the option of such person, be computed at the rate of twenty-five per cent subject to conditions.
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