Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
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The Ministry of Finance, Department of Revenue, issued Notification No. 42/2024-CUSTOMS (N.T.) amending Notification No. 62/1994 u/s 7 of the Customs Act, 1962. The notification adds Vizhinjam International Seaport in Kerala for unloading imported goods and loading export goods. This falls u/s 7(1)(a) of the Customs Act, 1962. The amending authority is the Central Board of Indirect Taxes and Customs. The original notification was last amended by Notification No. 101/2018-Customs (N.T.). The amendment is effective from the date of issuance, 12th June, 2024.
The Ministry of Finance, Department of Revenue, issued Notification No. 42/2024-CUSTOMS (N.T.) amending Notification No. 62/1994 u/s 7 of the Customs Act, 1962. The notification adds Vizhinjam International Seaport in Kerala for unloading imported goods and loading export goods. This falls u/s 7(1)(a) of the Customs Act, 1962. The amending authority is the Central Board of Indirect Taxes and Customs. The original notification was last amended by Notification No. 101/2018-Customs (N.T.). The amendment is effective from the date of issuance, 12th June, 2024.
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