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 customs authority has implemented QR-code enabled customs passes via the online Customs Brokers Licensing Management System (CBLMS); all brokers, their employees and importers/exporters using non-QR physical or manual "SELF" passes must surrender old passes and apply for issuance or renewal through CBLMS. Existing lifetime QR passes may be renewed to the redesigned format. Passes will be issued and downloadable online, may be displayed electronically, and will be authenticated by scanning at entry/verification points. Non-QR passes become invalid from 11/08/2025. The notice operates as a standing order; implementation issues should be reported to the commissionerate.
The customs authority has implemented QR-code enabled customs passes via the online Customs Brokers Licensing Management System (CBLMS); all brokers, their employees and importers/exporters using non-QR physical or manual "SELF" passes must surrender old passes and apply for issuance or renewal through CBLMS. Existing lifetime QR passes may be renewed to the redesigned format. Passes will be issued and downloadable online, may be displayed electronically, and will be authenticated by scanning at entry/verification points. Non-QR passes become invalid from 11/08/2025. The notice operates as a standing order; implementation issues should be reported to the commissionerate.
Note: It is a system-generated summary and is for quick reference only.
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