Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
CMFC prescribes a Standard Operating Procedure for movement of containers from terminals to CFSs: terminals may initiate transfer on receipt of auto approved movement numbers after entry inwards; for LCL containers or where auto numbers are not generated, CMFC will approve in ICES and transmit movement numbers via ICEGATE; terminals must not move containers lacking movement numbers; terminals must escalate auto approval delays to ICEGATE/NLP Marine and, if unresolved, to the Assistant/Deputy Commissioner, CMFC, which operates 24x7 and may grant manual approval to enable CFS movement.
CMFC prescribes a Standard Operating Procedure for movement of containers from terminals to CFSs: terminals may initiate transfer on receipt of auto approved movement numbers after entry inwards; for LCL containers or where auto numbers are not generated, CMFC will approve in ICES and transmit movement numbers via ICEGATE; terminals must not move containers lacking movement numbers; terminals must escalate auto approval delays to ICEGATE/NLP Marine and, if unresolved, to the Assistant/Deputy Commissioner, CMFC, which operates 24x7 and may grant manual approval to enable CFS movement.
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