Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
The JNCH issues Public Notice regarding the weighment of self-sealed export containers in the Central Parking Plaza (CPP). Effective from March 1, 2024, all non-AEO exporters claiming drawback amounts exceeding Rs. 1 Lakh or IGST refund amounts over Rs. 5 Lakhs must have their containers weighed at CPP before Customs registration. The containers must carry weighment slips from the CPP custodian for Shipping Bill registration. The custodian is responsible for ensuring smooth weighment processes to minimize exporter inconvenience.
The JNCH issues Public Notice regarding the weighment of self-sealed export containers in the Central Parking Plaza (CPP). Effective from March 1, 2024, all non-AEO exporters claiming drawback amounts exceeding Rs. 1 Lakh or IGST refund amounts over Rs. 5 Lakhs must have their containers weighed at CPP before Customs registration. The containers must carry weighment slips from the CPP custodian for Shipping Bill registration. The custodian is responsible for ensuring smooth weighment processes to minimize exporter inconvenience.
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