Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Every aircraft operator must transfer passenger name record information no later than twenty-four hours before scheduled departure time. The Passenger Name Record Information Regulations, 2022 have been amended to reflect this change, mandating the transfer of such information within the specified timeframe. The amendment has been issued by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, and shall come into force upon publication in the Official Gazette.
Every aircraft operator must transfer passenger name record information no later than twenty-four hours before scheduled departure time. The Passenger Name Record Information Regulations, 2022 have been amended to reflect this change, mandating the transfer of such information within the specified timeframe. The amendment has been issued by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, and shall come into force upon publication in the Official Gazette.
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