Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
CBIC circular streamlines courier-based e-commerce trade by removing the value cap for commercial export consignments, extending the facilitation to non-e-commerce commercial exports as well. It permits Return to Origin for imported courier goods left uncleared or unclaimed for more than 15 days, where the goods are neither prohibited nor restricted nor intercepted, subject to approval by the jurisdictional DC/AC and filing of the prescribed courier export documents in ECCS. It also simplifies re-import of returned and rejected goods through a risk-based approach, supported by amendments to the relevant customs notifications and a separate return module in ECCS.
CBIC circular streamlines courier-based e-commerce trade by removing the value cap for commercial export consignments, extending the facilitation to non-e-commerce commercial exports as well. It permits Return to Origin for imported courier goods left uncleared or unclaimed for more than 15 days, where the goods are neither prohibited nor restricted nor intercepted, subject to approval by the jurisdictional DC/AC and filing of the prescribed courier export documents in ECCS. It also simplifies re-import of returned and rejected goods through a risk-based approach, supported by amendments to the relevant customs notifications and a separate return module in ECCS.
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