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...
This notification amends the previous Notification No. 62/1994-Customs (N.T.) dated 21st November 1994 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance. It exercises the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment adds the customs port of Chhara in the state of Gujarat to the list of ports appointed for unloading imported goods and loading export goods or any class of such goods.
This notification amends the previous Notification No. 62/1994-Customs (N.T.) dated 21st November 1994 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance. It exercises the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment adds the customs port of Chhara in the state of Gujarat to the list of ports appointed for unloading imported goods and loading export goods or any class of such goods.
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