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...
The central customs authority amends the Sea Cargo Manifest and Transshipment Regulations, 2018, by inserting a revised date in the TABLE following FORM-XII: the entry at serial number 6, column (3) is replaced with "31.12.2025". The amendment is titled the Fourth Amendment Regulations, 2025, and takes effect upon publication in the Official Gazette. The change is promulgated under powers granted by multiple sections of the Customs Act, 1962.
The central customs authority amends the Sea Cargo Manifest and Transshipment Regulations, 2018, by inserting a revised date in the TABLE following FORM-XII: the entry at serial number 6, column (3) is replaced with "31.12.2025". The amendment is titled the Fourth Amendment Regulations, 2025, and takes effect upon publication in the Official Gazette. The change is promulgated under powers granted by multiple sections of the Customs Act, 1962.
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