Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to compliance with the Customs Act, 1962 and the relevant Customs rules and circular procedures. For multi-station transhipment, the originating Nodal Officer must obtain prior email consent from the transit or destination station, which must verify safe storage, infrastructure and supervision readiness; movement must then proceed under Customs control, including sealing where required. Custodians at all stations must ensure safe custody, accounting and reporting of discrepancies. For export cargo lying at gateway ports after LEO, the originating ICD may cancel the Shipping Bill on request and the gateway port may allow re-routing or return without sending containers back to the ICD, with electronic processing preferred. The facility remains in force till 15.04.2026.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to compliance with the Customs Act, 1962 and the relevant Customs rules and circular procedures. For multi-station transhipment, the originating Nodal Officer must obtain prior email consent from the transit or destination station, which must verify safe storage, infrastructure and supervision readiness; movement must then proceed under Customs control, including sealing where required. Custodians at all stations must ensure safe custody, accounting and reporting of discrepancies. For export cargo lying at gateway ports after LEO, the originating ICD may cancel the Shipping Bill on request and the gateway port may allow re-routing or return without sending containers back to the ICD, with electronic processing preferred. The facility remains in force till 15.04.2026.
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