Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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The Trade Notice issued for waiver of charges for the late filing of Bill of Entry at Jawaharlal Nehru Custom House. It supersedes previous standing orders and public notices, providing updated guidelines on this matter. - The Trade Notice delineates two scenarios: In the first scenario, where charges are stipulated by law, the Assistant/Deputy Commissioner processes cases based on importer/customs broker requests uploaded in e-Sanchit. In the second scenario, the Joint/Additional Commissioner has the authority to waive charges if satisfied with the reasons for the delay, supported by evidence such as negative acknowledgment/proof of non-generation of Bill of Entry number. - To expedite clearance and facilitate trade, a streamlined procedure is prescribed for handling waiver requests.
The Trade Notice issued for waiver of charges for the late filing of Bill of Entry at Jawaharlal Nehru Custom House. It supersedes previous standing orders and public notices, providing updated guidelines on this matter. - The Trade Notice delineates two scenarios: In the first scenario, where charges are stipulated by law, the Assistant/Deputy Commissioner processes cases based on importer/customs broker requests uploaded in e-Sanchit. In the second scenario, the Joint/Additional Commissioner has the authority to waive charges if satisfied with the reasons for the delay, supported by evidence such as negative acknowledgment/proof of non-generation of Bill of Entry number. - To expedite clearance and facilitate trade, a streamlined procedure is prescribed for handling waiver requests.
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