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...
A one-time relaxation facilitates import of pet dogs and cats accompanying stranded Indian nationals from war-affected Middle East locations by allowing abbreviated pre import formalities and accepting declarations of ownership and existing vaccination records, including delayed vaccinations. Post import, AQCS must examine documents and clinically inspect animals; animals with incomplete or missing vaccination records may be vaccinated for rabies at port (costs borne by owners) and granted AQCS clearance unless abnormal findings require quarantine, in which case owners bear quarantine and treatment expenses. The measure is non precedential and other agencies may adopt complementary requirements.
A one-time relaxation facilitates import of pet dogs and cats accompanying stranded Indian nationals from war-affected Middle East locations by allowing abbreviated pre import formalities and accepting declarations of ownership and existing vaccination records, including delayed vaccinations. Post import, AQCS must examine documents and clinically inspect animals; animals with incomplete or missing vaccination records may be vaccinated for rabies at port (costs borne by owners) and granted AQCS clearance unless abnormal findings require quarantine, in which case owners bear quarantine and treatment expenses. The measure is non precedential and other agencies may adopt complementary requirements.
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