ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallo...
Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
The government amends Notification No. 26/2022-Customs (N.T.) by inserting a new entry "(iia) Section 18A" into column (3) of Sr. No. 3 in the notification's Table, thereby assigning functions under the Customs Act, 1962 to the designated proper officers or officers in higher rank as contemplated by the principal notification. The amendment takes effect from the date of its publication in the Official Gazette.
The government amends Notification No. 26/2022-Customs (N.T.) by inserting a new entry "(iia) Section 18A" into column (3) of Sr. No. 3 in the notification's Table, thereby assigning functions under the Customs Act, 1962 to the designated proper officers or officers in higher rank as contemplated by the principal notification. The amendment takes effect from the date of its publication in the Official Gazette.
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