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...
Customs field formations and assessment groups under Mumbai Customs Zone-II are directed to remain operational on 21, 22, 28, 29 and 31 March 2026 to prevent backlog during the financial year-end and public holidays. The notice covers RMSFC, EDI, import and export docks, TSK, CEAC, export stuffing, Import Noting, PGAS, and all assessment groups for PAG and FAG assessment where permitted by the relevant NAC. The operational effect is uninterrupted trade facilitation and expeditious clearance of import and export cargo, with stakeholders and staff required to act accordingly.
Customs field formations and assessment groups under Mumbai Customs Zone-II are directed to remain operational on 21, 22, 28, 29 and 31 March 2026 to prevent backlog during the financial year-end and public holidays. The notice covers RMSFC, EDI, import and export docks, TSK, CEAC, export stuffing, Import Noting, PGAS, and all assessment groups for PAG and FAG assessment where permitted by the relevant NAC. The operational effect is uninterrupted trade facilitation and expeditious clearance of import and export cargo, with stakeholders and staff required to act accordingly.
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