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...
Deduction u/s 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment year is a separate unit - the Section 80IB(14)(g) in turn refers to IDR Act, 1951 and not MSME Act, 2006. Thus, notifications issued under IDR Act, 1951 will hold the field
Deduction u/s 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment year is a separate unit - the Section 80IB(14)(g) in turn refers to IDR Act, 1951 and not MSME Act, 2006. Thus, notifications issued under IDR Act, 1951 will hold the field
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