Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
The India-Japan Memorandum of Understanding for assistance in collection of taxes under Article 26A is notified for effect in India. The memorandum, signed at Tokyo and New Delhi in 2025, applies to requests for collection of taxes made after the later date of signature by the two competent authorities, namely 8 July 2025. The notification gives effect in the Union of India to all provisions of the memorandum as set out in the annexure, thereby operationalising the agreed framework for tax-collection assistance between the two countries.
The India-Japan Memorandum of Understanding for assistance in collection of taxes under Article 26A is notified for effect in India. The memorandum, signed at Tokyo and New Delhi in 2025, applies to requests for collection of taxes made after the later date of signature by the two competent authorities, namely 8 July 2025. The notification gives effect in the Union of India to all provisions of the memorandum as set out in the annexure, thereby operationalising the agreed framework for tax-collection assistance between the two countries.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
