Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
A central revenue authority and the national food safety regulator have updated prior instructions to notify an additional food-import point of entry-Air Cargo Complex at Kannur International Airport-bringing the total to 166 designated Points of Entry. The circular lists the authorized officers for each entry (either FSSAI-authorised officers or Customs officers such as Superintendent/Appraiser/Inspector/Examiner), attaches an annexed updated list, and directs local customs and related commissioners to sensitize officers and implement the modification to the earlier instruction; recipients are invited to report any difficulties.
A central revenue authority and the national food safety regulator have updated prior instructions to notify an additional food-import point of entry-Air Cargo Complex at Kannur International Airport-bringing the total to 166 designated Points of Entry. The circular lists the authorized officers for each entry (either FSSAI-authorised officers or Customs officers such as Superintendent/Appraiser/Inspector/Examiner), attaches an annexed updated list, and directs local customs and related commissioners to sensitize officers and implement the modification to the earlier instruction; recipients are invited to report any difficulties.
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