Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Extension of customs clearance hours at specified inland container depot and container freight station in Nashik amends existing 10:00 a.m.5:00 p.m. schedules to 24x7 operations until 31.03.2026, pursuant to paragraph 3 of CBIC Circular No. 11/2022; this change facilitates expedited handling of predominantly perishable exports and imposes continuous customs facilitation obligations at those locations. The public notice treats these directions as a standing order for officers, and provides an official channel for reporting implementation difficulties to the Additional/Joint Commissioner of Customs, thereby creating an administrative compliance and escalation mechanism.
Extension of customs clearance hours at specified inland container depot and container freight station in Nashik amends existing 10:00 a.m.5:00 p.m. schedules to 24x7 operations until 31.03.2026, pursuant to paragraph 3 of CBIC Circular No. 11/2022; this change facilitates expedited handling of predominantly perishable exports and imposes continuous customs facilitation obligations at those locations. The public notice treats these directions as a standing order for officers, and provides an official channel for reporting implementation difficulties to the Additional/Joint Commissioner of Customs, thereby creating an administrative compliance and escalation mechanism.
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