Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
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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