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...
Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to file a new bill of entry as per new consignee - levy of demurrage charges - Petitioner is entitled to present the original bill of entry to the customs authority, upon which the goods have to be cleared. - The Petitioner shall pay the customs duty and interest - However, demurrage charges reduced to 50% - HC
Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to file a new bill of entry as per new consignee - levy of demurrage charges - Petitioner is entitled to present the original bill of entry to the customs authority, upon which the goods have to be cleared. - The Petitioner shall pay the customs duty and interest - However, demurrage charges reduced to 50% - HC
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