Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Deduction u/s 37 - accrual of liability - contributions made to the Institute of Road Transport - partly paid during year and partly in subsequent year - rightly allowed the same u/s 37 and the question of applying Section 35 (1)(ii) to the said contributions did not arise
Deduction u/s 37 - accrual of liability - contributions made to the Institute of Road Transport - partly paid during year and partly in subsequent year - rightly allowed the same u/s 37 and the question of applying Section 35 (1)(ii) to the said contributions did not arise
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