Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
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