Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
Mandatory use of Body Worn Cameras during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate takes effect from 01.04.2026, in line with CBIC directions. All examinations at ICDs are to be recorded from opening of packages or containers until completion, including interactions with the importer, exporter or authorised representative, to create a digital audit trail and support transparency, accountability and fair conduct. Examining Officers must make a brief on-record statement at the start of each examination, and only duly authorised or identity-card-holding persons may be present in the examination area; stakeholders are requested to cooperate and avoid interference with recording.
Mandatory use of Body Worn Cameras during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate takes effect from 01.04.2026, in line with CBIC directions. All examinations at ICDs are to be recorded from opening of packages or containers until completion, including interactions with the importer, exporter or authorised representative, to create a digital audit trail and support transparency, accountability and fair conduct. Examining Officers must make a brief on-record statement at the start of each examination, and only duly authorised or identity-card-holding persons may be present in the examination area; stakeholders are requested to cooperate and avoid interference with recording.
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