Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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International transshipment of FCL/LCL cargo between Mundra and other customs stations is permitted subject to documentary verification and coordination with the originating and destination nodal officers, following the CBIC circular on route disruption caused by closure of the Strait of Hormuz. Requests must be filed with the Docks Preventive Section with the shipping line letter, master bill of lading showing seal numbers for containerised cargo, and transhipment bond and insurance. Movement is allowed only after documents are verified and, where relevant, cargo-handling capacity and secure storage availability are confirmed electronically. After loading for the foreign destination, the custodian must submit the SDF for bond discharge and record closure.
International transshipment of FCL/LCL cargo between Mundra and other customs stations is permitted subject to documentary verification and coordination with the originating and destination nodal officers, following the CBIC circular on route disruption caused by closure of the Strait of Hormuz. Requests must be filed with the Docks Preventive Section with the shipping line letter, master bill of lading showing seal numbers for containerised cargo, and transhipment bond and insurance. Movement is allowed only after documents are verified and, where relevant, cargo-handling capacity and secure storage availability are confirmed electronically. After loading for the foreign destination, the custodian must submit the SDF for bond discharge and record closure.
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