Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
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The proposed amendment to Rule 21B of the Special Economic Zones Rules, 2006 seeks to broaden the scope of activities allowed within International Financial Services Centres (IFSCs). Originally, Rule 21B permitted units in IFSCs to engage in aircraft leasing activities without the requirement of maintaining a separate office, provided it was approved by the International Financial Services Centre Authority. However, the proposed amendment replaces the term "aircraft leasing" with "aircraft or ship leasing," thereby expanding the types of leasing activities permitted within IFSCs to include both aircraft and ships.
The proposed amendment to Rule 21B of the Special Economic Zones Rules, 2006 seeks to broaden the scope of activities allowed within International Financial Services Centres (IFSCs). Originally, Rule 21B permitted units in IFSCs to engage in aircraft leasing activities without the requirement of maintaining a separate office, provided it was approved by the International Financial Services Centre Authority. However, the proposed amendment replaces the term "aircraft leasing" with "aircraft or ship leasing," thereby expanding the types of leasing activities permitted within IFSCs to include both aircraft and ships.
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