Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Customs stakeholders are informed that specified Container Freight Stations at JNCH, Nhava Sheva have been permitted to handle international transshipment cargo to facilitate smooth movement of transhipment containers. Two CFSs are authorised for both FCL and LCL cargo, and three CFSs are authorised for LCL cargo only. Use of these facilities remains subject to compliance with the Customs Act, 1962, applicable rules and regulations, and the instructions in the referenced circulars. International transhipment requests must be processed under the procedure prescribed in Board Circular No. 14/2007-Cus.
Customs stakeholders are informed that specified Container Freight Stations at JNCH, Nhava Sheva have been permitted to handle international transshipment cargo to facilitate smooth movement of transhipment containers. Two CFSs are authorised for both FCL and LCL cargo, and three CFSs are authorised for LCL cargo only. Use of these facilities remains subject to compliance with the Customs Act, 1962, applicable rules and regulations, and the instructions in the referenced circulars. International transhipment requests must be processed under the procedure prescribed in Board Circular No. 14/2007-Cus.
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