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...
The jurisdiction of the Principal Commissioner of Customs, Visakhapatnam has been revised by substitution of the relevant table entry in Notification No. 21/2022-Customs (N.T.). The amended jurisdiction covers the Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, the SEZ and areas under Greater Visakhapatnam Municipal Corporation, together with inland container depots, airports, export oriented units, special economic zones and warehouses in specified districts of Andhra Pradesh, and the continental shelf and exclusive economic zone facing the Andhra Pradesh baseline where the Customs Act has been extended. The change takes effect on publication in the Official Gazette.
The jurisdiction of the Principal Commissioner of Customs, Visakhapatnam has been revised by substitution of the relevant table entry in Notification No. 21/2022-Customs (N.T.). The amended jurisdiction covers the Port of Visakhapatnam, Gangavaram Port, Visakhapatnam International Airport, the Bayyavaram Container Freight Station, the SEZ and areas under Greater Visakhapatnam Municipal Corporation, together with inland container depots, airports, export oriented units, special economic zones and warehouses in specified districts of Andhra Pradesh, and the continental shelf and exclusive economic zone facing the Andhra Pradesh baseline where the Customs Act has been extended. The change takes effect on publication in the Official Gazette.
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