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...
Permission is granted for transshipment of imported courier goods from the New Courier Terminal, Delhi to specified air cargo ports (Delhi, Mumbai, Chennai, Bangalore, Kolkata, Hyderabad, Jaipur and Ahmedabad) through the nominated carrier, subject to compliance with transshipment procedures under the Customs Act, 1962 and applicable instructions; the permission is valid up to 30.01.2026, renewable on satisfactory compliance, and liable to withdrawal. The permission is conditioned on execution and operation of prescribed transshipment bonds by the courier entity and the carrier, manifesting goods specifically for transshipment, segregation and secured storage under customs control, CTM-based applications and approvals, customs sealing and X-ray, escorted transfer and double-lock custody, debit/re-credit of bond value on destination acknowledgement within 10 days, record maintenance, and production of destination certificates within 15 days to discharge bond, failing which prescribed amounts become payable.
Permission is granted for transshipment of imported courier goods from the New Courier Terminal, Delhi to specified air cargo ports (Delhi, Mumbai, Chennai, Bangalore, Kolkata, Hyderabad, Jaipur and Ahmedabad) through the nominated carrier, subject to compliance with transshipment procedures under the Customs Act, 1962 and applicable instructions; the permission is valid up to 30.01.2026, renewable on satisfactory compliance, and liable to withdrawal. The permission is conditioned on execution and operation of prescribed transshipment bonds by the courier entity and the carrier, manifesting goods specifically for transshipment, segregation and secured storage under customs control, CTM-based applications and approvals, customs sealing and X-ray, escorted transfer and double-lock custody, debit/re-credit of bond value on destination acknowledgement within 10 days, record maintenance, and production of destination certificates within 15 days to discharge bond, failing which prescribed amounts become payable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
